Prof. Tolentino in turn says: "Where the offeree has sent his acceptance, but then sends a rejection or a revocation of the acceptance, which reaches the offerer BEFORE the acceptance, there is NO meeting of the minds, because the revocation has cancelled or nullified the acceptance which thereby ceased to have any legal effect." Example: A makes an offer to B on Jan. 1. B makes known his acceptance in a letter received at the house of A on Jan. 5. However, on Jan. 4, A had died. ANS: Here, the offer is ineffective because there was no meeting of the minds