The manuscript is a lettre en verse, starting with a poem comprised of 5 stanzas, each counting 4 lines, and following the rhyme scheme ABBA CDCD EFFE GHGH IJIJ. The introductory poem, dedicated to Frederick II, extols his literary prowess and foreshadows the themes explored in the body of the letter. The latter, centred on Voltaire’s profound admiration for the monarch, celebrates Frederick II’s remarkable literary skill, which thrives in tandem with his noteworthy professional and military endeavours. Furthermore, the author references Frederick’s epistle to Madame de Morian and the Battle of Rossbach.