Bell Microproducts, Inc. mailed to McGurn an offer of employment that stated that if McGurn was terminated without cause during the fi rst 12 months of employment, he would receive a severance package worth $120,000. McGurn crossed out the number 12 , replaced it with the number 24 , and signed the contract. Bell did not acknowledge the change that had been made to the contract and hired the applicant. McGurn was terminated without cause 13 months later. Did Bell’s silence as to McGurn’s counteroffer amount to an acceptance?