Nobody truly knows who Montresor is conversing with in the story. We can just figure with the clues from the lines that he is conversing with a pastor or a religious authority. Montresor is clearly admitting his wrongdoing of such huge numbers of years back, and it gives the idea this isn't the first occasion when he is admitting a similar thing. He is retelling, with some enjoyment, the points of interest of his murder of Fortunato. He goes into profound insights about the wrongdoing.
