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 The Mailbox Rule was enunciated in Adams v. Linsdell, 1 B. & Ald. 681, 106 Eng. Rep. 250 (K.B. 1818). The Mailbox Rule states that, once an offeree has dispatched his acceptance, it is too late for the offeror to revoke the offer. The Mailbox Rule has been accepted in most American jurisdictions and by the Restatement of Contracts. See Restatement (Second) of Contracts § 63 (1981); see also Tayloe v. Merchants' Fire Ins. Co., 50 U.S. 390, 400-02, 13 L. Ed. 187 (1850); Michie's Jur., Contracts, § 20 (2003). The Restatement addresses the issue of the application of the Mailbox Rule to electronic communication in § 64, which states: 'Acceptance given by telephone or other medium of substantially instantaneous two-way communication is governed by the principles applicable to acceptances where the parties are in the presence of each other.' Id. § 64. This is, therefore, a two-prong test: (1) the communication must be 'substantially instantaneous'; and (2) the communication must be two-way. 'The rationale of the Restatement's position is that when parties are conversing using 'substantially instantaneous two-way communication,' they are, in essence, in each other's presence.' Shawn E. Tuma and Christopher R. Ward, 'Contracting ...

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