The letter is a satirical and formal address to a sovereign, praising their longevity and comparing them favorably to historical figures who died young. The author criticises the French judicial system for its cruelty and advocates for the promotion of a young man, Talonde, who was unjustly persecuted. Additionally, the letter critiques the posthumous work of Helvétius as largely trivial, despite containing some valuable insights. The author concludes by reflecting on the political situation in Europe and returning to a simple, contemplative life.

The writer discusses receiving Helvétius’s book De l’Esprit, noting that they are now relieved of the task of forwarding it. They express confusion over the vehement opposition to Helvétius, whom they view as a philosopher promoting harmless truths, and suggest that hidden enemies may have incited the backlash. Despite differing views on some aspects of Helvétius’s work, the writer finds it generally commendable and inoffensive.