You are a sales representative for Special Events, Inc., a Spanish manufacturer of women's fashion accessories, such as rings, necklaces, bracelets, etc. who appeared at a trade show in August 2020 and engaged in several conversations with representatives ofBling and More Co., a Pennsylvania company. You gave Bling price lists for several items. In October 2020, Bling sent an order by fax to Special Events for "400 assorted ladies' bracelets at a price of 100 Euros each, CFR Barcelona." Special Events responded by shipping the goods a week after receiving the order, then sending an invoice to Bling stating "400 ladies' bracelets, 150 each of the gold double-link design, and 150 each of the silver single-link design, to be shipped via Atlantic Transport at 100 Euros each CFR Barcelona."

When the shipment arrived in Philadelphia, Bling refused to take delivery and did not pay for the bracelets, arguing that it did not have a contract with Special Events. Was there a valid offer and acceptance? If so, when and why? If not, explain why not. Discuss completely, also addressing the questions below.