Evaluate the Following Facts and Then Answer the Following Questions $\quad$

True/False

Evaluate the following facts and then answer the following questions:
Day 1 $\quad$$\quad$ S sends a letter to B with the following: "I will sell you my Play Station 3 for $150 when I get my new Play Station."
Day 2 $\quad$$\quad$ B receives the letter and responds,"I will take the Play Station for $150."
-The communication between S and B must be evidenced by a record if any rights related to the exchange can be enforced.