The letter is a satirical yet formal address to a sovereign, praising their longevity and favourably comparing them to historical figures who died young. The author criticizes 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.