I could be wrong, but it’s directed to Pauline, who directed her to write the autobiography, given that they knew she was essentially dying of TB. Pauline was the mother superior at the time at the Carmel of Lisieux. She asked Therese to write something that might be used in the circular that would be sent around after she died, which was typical of what was done when a nun passed away. (I think this is a brief note, with some description of the merits of the person, that might be sent around to the local convents after a nun passes away ). What resulted was a spiritual masterpiece!
(someone correct me if I’m wrong here)