It was submitted to Sultan Ibrahim as soon as the latter ascended to the throne (1640).
Koçi Bey’s second Risale (“Treatise”) can be included to the category of “administration manuals”. It is a kind of memorandum submitted to Sultan Ibrahim as soon as the latter ascended to the throne (1640); it seems that he asked for an exposition of the structure and function of state affairs and especially of the palace. This time, Koçi Bey avoided giving advice of any sort and only summarized the duties and protocol of the palace, or more precisely what a Sultan would need to know to be functional within its structure. It is quite clear that Koçi Bey considered Ibrahim as totally ignorant of any administrative issue: he even includes an explanation of the basic terminology of the timar and tax system (A112/P139). However, one may discern the author’s political views in his urging the Sultan to begin his reign by inspecting closely first the treasury books and the tax registers (cf. also A96/P122), and secondly the janissary and sipahi registers. He is to order his vizier to record these registers anew, so that the present state of the treasury and of the army be known in every detail. These, says Koçi Bey, are the important affairs; all the rest are small (Aksüt 78: cüz’iyyât). The rest of the treatise deals with the Harem, the numbers, degrees and salaries of the palace officials, the procedure and requisites of writing orders, the income of every province, the judiciary system, the relations with the khan of Crimea, the financial bureaucracy, the vakfs, even the names of the provincial governors or of the imperial doorkeepers; furthermore, he gives details on the regulation of prices and the merchant affairs (A114-15/P141-42).
Scattered advice repeat the points Koçi Bey made clear in his first treatise: for instance, the Sultan is the only one capable of granting fiefs (dirlik: A84/P108); peasants or town-dwellers should not be made janissaries (A85/P110); military campaigns should not be launched too often, lest the peasants become impoverished; on the contrary, additional taxes should be abolished and, furthermore, the coinage should be restored (A86-87/P111-112; on taxes cf. also A104-5/P130-31). Koçi Bey urges the Sultan, among others, to prohibit the use of silver by the jewellers and to close down the mints of Erzurum and Tokat, which tend to produce false coins. The treatise ends with the usual praise of justice; Koçi Bey also stresses somehow over-emphatically the need for the Sultan to keep secrets, so as not to raise enmities among his officials.
 In a curious passage here, Koçi Bey refers to some blessed bread he sent to the Sultan, and advices him to take physical exercise so as not to have any need of doctors (A115/P142).
On the authorship of the second Risâle, see M. Çağatay Uluçay, “Koçi Bey’in Sultan İbrahim’e takdim ettiği Risale ve arzları”, in Zeki Velidi Togan Armağanı, Istanbul 1950-5, 177-199.