George Selwyn (1719–91) was a politician and wit, better known in the latter capacity as he did not speak once in House of Commons debates during his 44-year parliamentary career. He was an enthusiastic participant in London club culture, a noted conversationalist, gambler and member of White's Club. A much-discussed peculiarity of his was his interest in executions; he even travelled to Paris in 1757 to watch the brutal execution of would-be royal assassin Damiens. His friends and associates included Thomas Gray, Horace Walpole and Charles James Fox.

Although Goldsmith's trip to Paris does not appear to have gone well, it does not seem to have diminished his enthusiasm for assisting the social ambitions of the Horneck sisters, the ‘finer people’ referred to in the letter. The masquerade took place on the Thursday following the letter, 18 April, at the Theatre Royal, Haymarket. An approving report on the masque, whose ‘magnificence, splendor, elegance, brilliancy, and taste, beggars all description!’, indicates that Goldsmith's entreaty was probably successful: the report notes the presence of ‘the two sisters (tout charmant) the Miss Hor––ks, alike in dress; grace; and beauty! ‘ (General Evening Post, 20–23 April 1771).

The copy-text is the manuscript in the Society of Antiquaries, London. It was first published by Balderston in 1928. It is addressed ‘To | George Augustus Selwyn Esqr. | Newmarket | Cambridge shire’ and postmarked 15 April. The letter is also stamped ‘Free’, which suggests that Goldsmith took the liberty of using Selwyn's member of parliament franking privilege to cover the cost of postage to Newmarket when he found him away from home.

Monday, April 15th. 1771.