The writer expresses gratitude to his colleague for producing a tragedy, acknowledging his own passion for the dramatic arts and the rigorous effort he and Mr. de La Harpe put into their work. He reflects on the failures of certain tragedies and suggests that printing the work rather than staging it may protect the author’s reputation, as public reception of live performances can be harsh and unpredictable. He advises the colleague to publish his tragedy and enjoy his successes and personal life, while extending warm wishes for the coming year.