S in Manila offered to sell to B in Cebu his house and lot for P 10 , 000 , 000 giving the latter 60

S in Manila offered to sell to B in Cebu his house and lot for P$\mathrm{10},\mathrm{000},\mathrm{000}$ giving the latter $\mathrm{60}$ days within which to decide. B accepted the offer of S by a letter. While the letter was on its way to Manila, B changed his mind and sent to S another letter withdrawing his acceptance $2$ days after his first letter.

B cannot anymore withdraw the first letter of acceptance.

B cannot anymore withdraw the letter of acceptance specially if S has already received the same.

B can withdraw the acceptance because such withdrawal was made before S received his first letter of acceptance.

B can withdraw the acceptance even if S has already received his letter of acceptance.