long reign [of 26 or 27 years]. The tomb is comparable to that of Seti I in size and decoration technique, and Seti I's tomb is far more extensively decorated than that of Horemheb, and yet Seti managed to virtually complete his tomb within a decade, whereas Horemheb did not even succeed in fully decorating the three rooms he planned to have done, leaving even the burial hall unfinished. Even if we assume that Horemheb did not begin the work on his royal tomb until his year 7 or 8, ... it remains a mystery how the work could not have been completed had he lived on for another 20 or more years." Therefore, most scholars now accept a reign of 14 years and 1 month. The argument for a 27 year reign derived from two texts. The first is an anonymous hieratic graffito written on the shoulder of a now fragmented statue from his mortuary temple in Karnak which mentions the appearance of the king himself, or a royal cult statue representing the king, for a religious feast. The ink graffito reads Year 27, first Month of Shemu day 9, the day on which Horemheb, who loves Amun and hates his enemies, entered [the temple for the event]. It was disputed whether this was a contemporary text or a reference to a festival commemorating Horemheb's accession written in the reign of a later king. The second text is the Inscription of Mes, from the reign of Ramesses II, which records that a court case decision was rendered in favour of a rival branch of Mes' family in year 59 of Horemheb. It was argued that the year 59 Horemheb date included the reigns of all the rulers between Amenhotep III and Horemheb. Subtracting the nearly 17 year reign of Akhenaten, the 2 year reign of Neferneferuaten, the 9 year reign of Tutankhamun and the reign of Ay suggested a reign of 26–27 years for Horemheb. However, the length of Ay's reign is not actually known and Wolfgang Helck argues that there was no standard Egyptian practice of including the years of all the rulers between Amenhotep III and Horemheb. Cartouches and symbols Horemheb turned to several gods because of his various names: his throne name means 'Sacred are the manifestations of Ra' and his name birth name is accompanied by the epithet 'beloved of Amun'. It is not yet