The manuscript is a draft of a lettre en vers, starting with a poem numbering 34 lines, allegedly dedicated to the eldest sister of Frederick II, Wilhelmine of Prussia, Margravine of Brandenburg-Bayreuth. Voltaire reflects upon the recent death of one of the monarch’s siblings, praising her virtues, notably her diplomatic endeavours in negotiating peace across Europe. The author also mentions her interactions with Théodore Tronchin and urges his correspondent to attend to his health.

In the letter, the author comments on Prince Augustus Ferdinand of Prussia’s illness, suggesting methods to alleviate its severity and noting the availability of medical care from Dr. Théodore Tronchin. Voltaire then addresses and refutes accusations of unsolicited distribution of a copy of poems authored by Frederick II and addressed to Charles William Ferdinand, Duke of Brunswick. According to T. D. N. Besterman, Caussy wrongly states that the draft is in Wagnière’s hand.

Voltaire asks de Laleu to pay his account to the order of Messieurs Tronchin and Camp as soon as he can. The sum is fifty thousand lt, and Voltaire adds that he will be obliged to Laleu if he can do this for him. The letter has been written on the back of the document Voltaire received from Tronchin and Camp asking for payment. The document reads: ‘Nous vous prions Monsieur de payer La Somme de Cinquante Mille Livres mentionnée en L’autre part à L’ordre de messieurs Jean Cottin L’ainé & fils de Paris valeur en Compte avec Les dits sieurs. à Lyon le 9^e x^bre 1754. [signed:] J. R. Tronchin & Camp. Pour acquit Jean Cottin L’ainé’.’

Voltaire opens by saying that he is distressed that his senses leave him one after the other despite the best efforts of his doctor, Tronchin. He adds that nature is stronger than him in his frail machine and that she undermines him from all sides. He goes on to discuss and inflammation which has made him deaf and almost blind, before turning to Alexandre’s family, noting that he left her until he was suffering less with his health but did not abandon the Calas family which was as unhappy as Alexandre’s. Voltaire then says that he is sending the cardinal a curious memoir, Histoire d’Elisabeth Canning, on the cruel affair, noting that the first part might amuse him and the second part move and outrage him. He adds that the council has seized the documents and will review the judgement of Toulouse, stating that he took charge of this trial because no-one was responsible for it and it seemed to him that men were too indifferent to the misfortunes of others. Voltaire next discusses Peter III, stating that if he had not been a drunkard, his adventure would be a great subject for a tragedy. He concludes by discussing the theatre and remarking that Mademoiselle Corneille will not play Olimpie badly, but that she will play Chimène better.

Voltaire opens by noting that the Marquise has not acknowledged receipt of packages that he sent to her. He states that she needs to become acquainted with the war between rats and frogs, noting that Jean-Jacques Le Franc de Pompignan wanted to succeed Charles-Jean-François Hénault in the office of superintendent to the Queen whilst also being tutor to the children of France, or to put his brother in this position. He suggests that the brothers planned to arm the government against all those they accuse of being philosophers, to have him excluded from the academy, and to have the Bishop of Pui elected in his place so as to purify the desecrated space. Voltaire remarks that he laughed at this and thanks God that he laughs at everything, adding that he only said one word from which sprung twenty pamphlets. He notes that at the same time, La comédia des philosophes was performed, and asks if the Marquise was involved in the piece, noting that he will absolve her if she confesses her guilt. He then turns to the Marquise’s reading habits, telling her to read Le pauvre diable and Le russe à Paris. Voltaire notes that she has been reading Élie Catherine Fréron’s works, which he claims is proof both that she loves reading and that she does not hate rat and frog fights. He concludes by answering the Marquise’s question of what she could do for fun, telling him to come to his house where new pieces are performed, they laugh at the absurdities of Paris, and Théodore Tronchin cures people who have eaten too much.

Boswell writes that when he left Ferney, Voltaire promised to correspond with him, addin that he hoped this offer of correspondence was made as a philosopher and not a courtier. He writes that he is sure Voltaire found him agreeable during his visit as he made no attempts at flattery. He reflects on the ‘spirited candour’ with which they discussed religion, adding that his visit to Ferney had entirely changed his opinion of Voltaire for the better. Boswell adds that he spoke to Dr Tronchin on his return to Geneva and asked him if Voltaire ever showed any fear of death, to which Tronchin replied that he did not. He concludes by saying that he had written down their important conversation and that it fills eight quarto pages.