Several railway officers have assured me that a standard opening in railway official correspondence is: ‘Dear Sir, with reference to your above see my below’.More here.
Below can be used as a adverb: go below the deck; we saw the blue waters spread below us. But in IE we see the use of below as an attributive modifier of a noun — the below statement.
I recently ran across a very odd word (odd, that is, to those who don’t
work in the relevant industries); I quote the OED entry (revised 2016):
gobo noun² ...