The manuscript is an autograph letter written in the hand of Beaumont. It contains sensitive information extracted from Durey de Morsan’s correspondence, primarily pertaining to liabilities, legal proceedings, and expenses related to the asset split.

In this letter, the writer returns Morival d’Etalonde, commending his commendable conduct and tactical expertise while highlighting the absurdity of his past condemnation. The writer praises the King for his legislative wisdom and protection of virtue, contrasting it with the continued barbarity and outdated laws in France. He reflects on his own literary works, criticizing the excesses of publishers and the persistence of past conflicts with critics. Ultimately, he implores the King to manage his literary legacy as he has done with so many others and acknowledges the transient nature of human achievements. According to T. D. N. Besterman, ‘In MS1, Wagnière subsequently added 1776, but of course there is no doubt that the letter was written in 1775.’