Sam, a merchant, sends John, who is also a merchant, a letter in which he sates, "I would like to buy 400 model Z widgets from you, at your listed sale price of $5 per widget." He mentions nothing about the method of shipment. John writes back, "Glad to sell the widgets to you. Will ship them UPS." Because John added a new term, his acceptance is really a counteroffer and no contract is formed. Because Sam and John are merchants, under the UCC a contract is formed, but a court will have to decide on whether the shipment term is a part of it. Because Sam and John are merchants, under the UCC a contract is formed, but the shipment term is not a part of it. Because Sam and John are merchants, under the UCC a contract is formed, and unless Sam objects to it, the shipment term is a part of the contract