The account is a libellous account of life at the Prussian court that insults Frederick II of Prussia. It was variably attributed to La Beaumelle and Voltaire.

In the letter, Voltaire writes that it has been three or four years since he last cried and he had hoped his old eyes no longer knew the weakness but, after Marie Louise Denis left him last, he wept as he was mourning her departure and her stay. Voltaire adds that the atrocity of what Denis has suffered is what upsets him, and questions whether a Lady of Paris (Denis), travelling with a passport of Frederick II, King of Prussia, could really have been dragged into the streets of Frankfurt by soldiers, and taken to prison without any trial, maid, or servants when her only crime was to travel two hundred leagues to convey a dying uncle to the Eaux de Plombières. He notes that is is sad for Frederick II to have not yet repaired the indignity committed in his name. Voltaire then turns to his own misfortune, saying that he had been arrested by Frederick II in order for him to get back his book of poems that he had left to Voltaire as a pledge of his goodness and a reward for Voltaire’s care. He notes that he would have returned the volume if he had been asked and that it was not worth having an old man imprisoned for. He bemoans Frederick II’s actions, writing of the many years of cordiality and friendship they had shared, and wondering how Frederick II can repair the damage done to Denis. Voltaire writes that he has sent back letters here for Madame Denis, noting that one from Madame de Fontaine was not consoling as it referred to Voltaire as Prussian, a claim he adamantly denies. He then acknowledges that some letters written against him have been erronously circulated under Frederick II’s name, adding that Frederick II would not have written such letters as he is too aware of how to write properly given that he is King. He ends the letter by stating his wish to die in Denis’ arms, ignored by men and especially kings.