 The Letters on Sympathy, where the greatest part of Grouchy’s philosophy is to be found, are principally a response to Smith’s Theory of Moral Sentiments. The author states in the first letter that her writing was prompted by reading Smith’s book, and that where she disagreed with him, she wanted to develop her own views and arguments. Later in that letter she says what specifically she disagrees with: Smith does not investigate the origins of sympathy, and hence his account of its effects must be incomplete. Elsewhere in the Letters she specifies aspects of her argument where she either agrees or disagrees with Smith. 