The author praises the King’s latest letter as a remarkable display of wisdom, spirit, taste, and kindness, which deeply moves him. He admires the King’s exceptional achievements and compares them favourably to historical figures, expressing both admiration and affection. The author acknowledges the King’s efforts to protect and support philosophical ideals, and reflects on the impact of the King’s leadership across Europe. He concludes with a request for the King’s continued favour and a final wish for recognition before his death.

The author presents a drawing of the Battle of Rosbac by d’Etalonde to the King, highlighting the profound admiration and dedication of an officer eager to serve in such battles. He expresses gratitude for the King’s support and the impact it has had on the officer’s loyalty, who is more focused on serving under the King than seeking any grace in France. The author commends the King’s ability to balance significant matters with personal attentiveness and reflects on the recent less impressive French coronation compared to the King’s impressive multifaceted leadership. He concludes with a declaration of lifelong loyalty and devotion to the King.