The epistolary dialogue between Winston Churchill and his mother, Lady Randolph, is a polyphonic unity, incorporating letters carrying “coded” messages which serve for different functions: communication exchanges, autocommunication and mutual reception while reflecting a bond between both correspondents. The article presents a new approach to the concept of mutual reception between epistolary communicators, based on the conducted research of the epistolary dialogues between the son (Winston Churchill) and his mother. The concept of mutual reception is determined here as an ability to “tune” into an emotional wavelength of the epistolary communicator in order to build mutual communication links for keeping the epistolary dialogue flowing. It is argued that the epistolary text represents an intertextual unity, constituting a part of a communication system – an epistolary dialogue, involving interplay between two individuals and creating their mutual epistolary space with the metalanguage to understand which and to discover means for conveying mutual reception is the objective, pursued in this research. The study of Winston Churchill’s unique style of epistolary writing will contribute to future research on related issues.