In this letter, the writer expresses profound gratitude for Madame’s kindness and enlightenment, praising her sensitivity and intellect. They discuss various issues including the unjust treatment of the Comtois by monks and their own efforts to assist a nephew, seeking Madame’s intervention for a significant favour. The writer also reflects on philosophical and theological matters, mentioning the role of divine providence and the support of religious figures. Ultimately, they convey deep respect and appreciation for Madame, acknowledging her influence on their final days.