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 those of 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 his leadership across Europe.

The author presents to the King a drawing of the Battle of Rossbach by D’Étalonde, emphasising the deep admiration and devotion of an officer eager to serve in such campaigns. He expresses gratitude for the King’s support, noting its effect on strengthening the officer’s loyalty, and observes that the latter is more intent on serving under the King than seeking favour in France.

He further commends the King’s ability to combine attention to major affairs with personal consideration, and contrasts this with the recently less impressive French coronation, underscoring instead the King’s multifaceted and exemplary leadership.