This letter is a response to D18234, sent by Frederick II of Prussia to Voltaire on 1 March 1773. Voltaire begins by praising his correspondent’s style and philosophical insights. He then discusses the Russo-Turkish War, involving Catherine II of Russia and Mustafa III, and refers to his work Les Lois de Minos, which had been received by his correspondent by 4 April 1773. According to T. D. N. Besterman, the foliation is 38.

Also included with the allegory is a sonnet based on verse by Voltaire, and a longer poem that satirically compares a poor student to a herring.