w. Watts offered to buy a car from Stills for $1,200, in writing, by mail. Stills, thinking that was too low, wrote, "Your bid is low. I will only sell it for $1,400," and mailed the letter to Watts. A few hours later, Stills reconsidered and telegraphed, "I accept your deal, regards, Stills."
There is a contract if the acceptance gets to Watts first.