The Little Theatre of Jean Renoir is an old man's film: Renoir is using the film to express his view of life from the vantage point of seventy-six years, which differs sharply from that of the thirties, his days of youth. In "Le Roi d'Yvetot" Duvallier insists upon the veterinarian, his wife's lover, staying in his household. This is quite different from what Renoir's characters did previously in similar situations….

In his early years, Renoir, at most, pointed out the problems of society; in this film he gives a solution. But Renoir does point out that this solution is usually arrived at only with the experience of age. Renoir manifests this by contrasting Duvallier's behavior with that of his young maid….

It is interesting to compare Renoir's use of the Anderson story in "La Dernier Reveillon" to what he did with it in its predecessor, La Petite Marchande...