D, a New York merchant, knew that the Department of Highways in Pennsylvania had asked for bids for the construction of a public building. D underestimated the total yardage by about one-half the proper amount. In ignorance of this mistake, D sent to some twenty or thirty contractors an offer to supply all the linoleum required by the specifications at two different lump sums, depending upon the quality used. P, a contractor in Washington, got one of the offers on the twenty-eighth, and on the same day, D learned its mistake and telegraphed all the contractors to whom it had sent the offer, that it withdrew it and would substitute a new one at about double the amount of the old. This withdrawal reached P on the afternoon of the same day, but not until after P had put in a bid based as to linoleum upon the prices quoted by D. P's bit was accepted on December thirtieth. D had also written a letter of confirmation of its withdrawal, received on the thirty-first. P formally accepted the offer on January second, and, D persisted in declining to recognize the existence of a contract. P sued D for damages on a breach. The judge ruled for. D; there was no contract. P appealed.