Alleging a connection between The First Book of Napoleon and the Book of Mormon requires valid evidence. Correlation is not causation or even influence.

Without any supportive historical data, the author of The CES Letter assumes that Joseph was aware of The First Book of Napoleon and constructed the Book of Mormon by using structural elements from it.

There is no attempt to explain how Joseph Smith might have implemented his alleged knowledge of The First Book of Napoleon into the documented process that brought forth the Book of Mormon.

The computer program used to identify The First Book of Napoleon as being similar to the Book of Mormon compared it to over 135,000 books. The First Book of Napoleon was singled out as being more similar than other books, but an assessment of genuine similarities and their possible importance was not sought or provided.

Comparing The First Book of Napoleon written by Michael Linning in 1809 to the Book of Mormon demonstrates several differences...

The First Book of Napoleon is less than a tenth the length of the Book of Mormon. Linning was a college graduate, which greatly contrasts the much younger Joseph Smith's meager frontier education