The manuscript is a lettre en vers, opening with a poem of five quatrains, each comprising four lines and following the rhyme scheme ABBA CDCD EFFE GHGH IJIJ. This introductory poem, addressed to Frederick II of Prussia, praises his literary talents and anticipates the themes developed in the body of the letter.

The prose that follows centres on Voltaire’s admiration for the monarch, celebrating Frederick’s literary achievements alongside his political and military accomplishments. The author also refers to Frederick’s epistle to Madame de Morian and to the Battle of Rossbach.