The manuscript is an epistle, titled ‘Epistle to a Friend, on the Reversal of Fortune’ and is attributed to Monsieur de Rulhières. The manuscript title, reading ‘Epître à un ami, sur le renversement de ma fortune, par M. de Rulhières’ features the phrase ‘par M. de Rulhières’, written in Voltaire’s hand. The incipit reads ‘Eh quoi, dans mon malheur, c’est moi qui vous console!’.