Gregorios 140 was a hypatos and the addressee of two surviving letters from Theodoros 15 (Theodore the Stoudite): Theod. Stud., Ep. 257, p. 387 (between 815 and 818; addressed Γρηγορίῳ), Ep. 502, p. 743 (between 821 and 826; addressed Γρηγορίῳ ὑπάτῳ).

An iconophile, Gregorios 140 sent gifts to Theodoros 15 during the persecution under Leo V (Leo 15): Theod. Stud., Ep. 257, p. 387. Later, under Michael II (Michael 10), Gregorios 140 wrote erudite letters to Theodoros 15, who praised both his learning and his desire to learn; they discussed problems of exegesis; he is styled ἡ τιμιότης σου (p. 743, line 2) and addressed as ὦ δέσποτα (p. 743, line 9); their letters to one another were carried by an unnamed paroikonomos, Anonymus 597: Theod. Stud., Ep. 502, p. 743.

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