Manuscript Becker III.8.43. owned by the Sachsische Landes- und Universitatsbibliothek contains 4 fugues by Johann Ludwig Krebs. The scribe made lots of errors in his transcriptions. So it is a bit of a guess sometimes what is actually meant. The second of these four is the fugue in E flat major KrebsWV 427. The theme is eight bars long, so the expostion takes up almost the first half of the fugue. In the second half of the fugue, the theme only appears in the pedals, untill the last 8 bars, where, almost as an afterthought, the first half of the theme appaers two times in the upper voices.