While in prison, Henri Fortin talks to an accountant who briefly describes his time working on the Eiffel Tower. Afterwards, Henri and the accountant argue about the letter Henri would like him to write for his wife. Henri wants the letter to contain only the phrase, "Je t'aime," which means "I love you" in English. The accountant argues that the letter will be monotonous and that it should instead paint a picture in his wife's mind and be something she will want to re-read several times.