Sankerib skrev også brev for å spotte Herren, Israels Gud, og for å tale imot ham. Han sa: «Som nasjonenes guder i de andre landene ikke har reddet sine folk fra min hånd, slik skal heller ikke Esekias' Gud kunne redde sitt folk fra min hånd.»
Sennacherib also wrote letters to ridicule the LORD, the God of Israel, and to say against Him, "Just as the gods of the nations of other lands did not deliver their people from my hand, so the God of Hezekiah will not deliver His people from my hand."