Carpinello, J.
At issue on this appeal is whether a March 18, 1998 single-page letter written by one sophisticated real estate developer to another was sufficiently definite and certain as to constitute an offer to sell a 26-lot municipally approved subdivision such that its verbal acceptance by the addressee created a legally binding contract. A review of the record reveals that the parties had been discussing the possible sale of the subdivision since July 1997...
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