The writer expresses regret over not having met the recipient and reflects on the virtues of simple, traditional cuisine compared to modern, elaborate dishes. They describe their preferences for modest and wholesome food, criticising overly complicated or pretentious dishes and dining customs. The letter also touches on their current illness and diminished appetite, while noting the appreciation of a shared acquaintance for the recipient’s memory. The writer closes by requesting continued goodwill despite their inability to host the recipient in person.