Cukor's letter provides a fascinating insight into the developmental pre-production phase of My Fair Lady, the assembling of a stellar cast and crew and the search for the perfect Freddy. In an interview for Vogue, 1964, Cukor related how the first time he had spoken to Audrey, she called from Switzerland and told him she was working on her cockney She tried it out on the phone for me... I told her it sounded okay to me... Actors always worry about the wrong things. Cukor's letter appears to be written in response to this initial phone call, having given the cockney question more thought. In the end, they would not employ Alfred Dixon as a cockney coach but UCLA phonetics professor Peter Ladefoged, and Audrey's singing would become a far greater challenge than her accent.

Hepburn's annotation to the envelope would appear to suggest that even at this early stage she was consciously saving significant correspondence with a view to writing a future book. Audrey's son Sean, however, explains that she always turned down the many generous offers she received to write an auto-biography as she didn't want to expose the private lives of others or unintentionally hurt anyone.