Philip Comfort has conjectured that the scribe who wrote P {\displaystyle {\mathfrak {P}}} 20 was also the same scribe who wrote P {\displaystyle {\mathfrak {P}}} 27, where the Greek letters α, β, δ, ε, λ, ι, μ, ν, ο, π, ρ, σ, ψ, υ, φ, ω are formed identically in both manuscripts.
Philip Comfort berpendapat bahwa jurutulis yang menulis P {\displaystyle {\mathfrak {P}}} 20 adalah orang yang sama dengan penulis P {\displaystyle {\mathfrak {P}}} 27, di mana huruf-huruf Yunani α, β, δ, ε, λ, ι, μ, ν, ο, π, ρ, σ, ψ, υ, φ, ω dibentuk secara identik dalam kedua manuskrip.