CORTIÑAS, Judge.
As Respondent concedes that the accident reports at issue are protected as work product and are not discoverable absent a showing of need and inability to obtain the substantial equivalent without undue hardship, we dismiss the instant petition for a writ of certiorari. See Fla. R. Civ. P. 1.280(b)(3); Intercontinental Properties, Inc. v. Samy,
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