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Keiko sends a letter to Sergei, offering to purchase 200 lie detectors at a price of $300 apiece. In her letter, she specifies that Sergei

Keiko sends a letter to Sergei, offering to purchase 200 lie detectors at a price of $300 apiece. In her letter, she specifies that Sergei would purchase insurance to cover the risk of loss during transit. Sergei replies by mail, accepting the offer but stating that Keiko, rather than Sergei, will purchase the insurance. Because Sergei's reply is not a "mirror image" of Keiko's offer, it is not an acceptance. It is a counteroffer pursuant to the UCC.

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