On July 1st, Jane, the CEO of Blue, a manufacturer of cotton clothing for women, sent a signed letter to Pablo, the owner of Tango, an exclusive women's boutique located in Soho, New York, and offered to sell 200 cotton shirts of the classic button-down design style at $30 per shirt. In the letter, Jane promised to hold the offer open until 5:00 pm on August 3rd.The offer was received by Pablo on July 2nd.

As the CEO of Blue, Jane monitored cotton prices very carefully. Cotton is an important component in the production and an increase in the cost of cotton would have a significant impact on the profitability of the offer she had made to Tango.She grew concerned when she saw a significant spike in cotton prices of 40 percent during the first two weeks of July. On July 20th, Jane sent a letter to Pablo stating that she revoked her offer of July 1st.The letter was received by Pablo on July 23rd.

On July 25th Pablo sent a letter by authorized means to Jane accepting the offer of July 1st. Pablo was pleased about the deal, because several of his best customers had already placed orders for more than 100 shirts. The letter did not arrive until August 5th due to postal service delays.

When Jane received Pablo's letter, she immediately emailed Pablo and reminded him that she had sent him a letter revoking the offer of July 1st.Judgment for whom?