Voltaire states that Perronet gave him a great desire to take the coach to see the Neuilly bridge, adding that he would leave immediately if his age and continual illness did not prevent him from doing so. He notes that it is sad to die without having seen the monuments which make one’s homeland illustrious and thanks Perronet for having had the goodness to have had the drawing of the bridge shown to him. Voltaire goes on to say that he does not doubt that the King will use Perronet’s rare talents for new masterpieces which will immortalise his century and his reign. He ends by saying that he hopes Perronet will include him amongst his large number of admirers.

The author expresses profound gratitude for the king’s generous favours, which have brought joy to his final days. He admires the king’s literary talent and his protection of the oppressed Morival, while expressing disapproval of Morival’s pursuit of a pardon, deeming it demeaning. Instead, he emphasises Morival’s talents and loyalty as worthy of royal service. The author also reflects on his own commitment to remain in the Alps rather than return to Versailles, expressing deep respect and regret at not having spent his final years closer to the king, whom he greatly admires. Furthermore, the day and month are in Voltaire’s hand, with the year in Wagnière’s. According to T. D. N. Besterman, the letter was written in March 1775.

Louis Benjamin Aunet discusses Voltaire’s connections to Russia, claiming that his talents would not suffice to worthily thank the Empress of Russia.