Both this runestone and U 141 are identified by von Friesen and Erik Brate as the production of the runemaster Fot. They were commissioned by Guðlaug in memory of her son Holmi who had died in "Langbarðaland". Peterson (2002) identifies Guðlaug with the one who commissioned Sö 206 and Sö 208, while Pritsak (1981) identifies her as Ónæmr's daughter who is mentioned on U 328. He further considers Holmi's father to be Özurr who is mentioned on U 328 and U 330.