A transcript of a 4 page essay from the author to his friends, to what is in literary circles known as the bohemian section of bourgeois society. A series of anecdotes on the character of Oscar Wilde, with some incomprehensible twists: "Mr. Wilde is an early riser. Every morning, winter and summer at 4:30 A. M." and a little bit later: "at three or four in the morning [...] still sitting up in bed or pacing up and down the bedroom"
The reference to the book The Theory of Mr. W. S. is on William Shakespeare?
Quips by Oscar Wilde are referenced to as "an Irishman's privilege", but in the same sentence also as "the rather pretentious name of paradox". A paradox is something entirely different however, so it is unclear how the author got to this interpretation.