The writer conveys deep distress over the melancholic views expressed by the recipient, acknowledging that while the concept of non-existence may seem preferable to life, the brief moments of existence are significant. They argue that human beings are bound by the same natural laws as the rest of the universe, and find solace in accepting these laws with courage and rationality. Despite their own struggles and deteriorating health, the writer finds comfort in the philosophical exchange and the continued connection with the recipient, whose intellect and perspective they greatly value.