Dead Men’s Respite is the final resting place of King Olaf One-Eye.
King Olaf was a Jarl of Whiterun during the First Era. He became the High King after he defeated the dragon Numinex. However, he was not widely liked. A bard called Svaknir wrote a heretical elegy, defaming Olaf and labeling him a traitor. This made King Olaf ordered the imprisonment of Svaknir and all copies of the verse to be destroyed.
Well, this one will find out soon enough whether Viarmo is right about a copy of the verse being kept here.