This article aims to analyze the subject matter of Polish informative and reporting utterances (IRUs) extracted from messages sent by postcard. In addition to analyzing the subject matter of IRUs, the article aims to formulate hypotheses about the reasons for discussing specific topics. In addition, the characteristic linguistic devices used in IRUs are described. The considerations show that the subject matter of IRUs is primarily shaped by the text patterns of postcard letters, the relationship of the interaction partners, and their gender.