The manuscript is a lettre en vers in the hand of Pierre Robert Le Cornier de Cideville, featuring the prefatory poem comprised of 30 lines. The author has recently arrived in Rouen and is enjoying the company of Formont. In urging Voltaire to share his latest works for review, the author references a copy of Zaïre currently in his possession. P.S. D525 and that of 23 March 1763 appear to be the only letters from Cideville to Voltaire hitherto printed. The verse of MS1 exactly reproduces that of MS2, but the prose shows several differences.

Voltaire discusses an invitation he received from the Prussian envoy Ammon to travel, adding that he has promised to stay with him briefly until September. He speaks highly of Frederick II of Prussia, noting that he has never seen such a hard-working man. Voltaire then turns to some publications of his works, adding that one should only write about kings what is worthy of posterity, and that he thinks the Paris edition is better than that of Rouen. Voltaire notes that he continues work on the Siècle de Louis XIV. He ends by advising du Deffand not to eat too much and not to be disgusted with life.