Dunlop begins by explaining why Burns’ last letter offended her, noting that some of his poems were unfair to women and left her feeling mortified and degraded. She adds that in writing in this manner, he has destroyed a scheme she had for his advancement because this scheme involved a number of respectable ladies. Dunlop then remarks that she had been told that Voltaire read all of his manuscripts to an elderly woman, and only printed that which she approved off, adding that she wished Burns had cast her in this role. She concludes by asking if there are still books for sale from the last print run, and quotes Jean-Jacques Rousseau.