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See also Statute of Frauds (UCC-2). [[00676]]There is little authority articulating the meaning of a confirming memorandum as used in the Code. The official Comment, Uniform Laws Annotated, Uniform Commercial Code § 2-201 (1968), states at 90, 91: 'Only three definite and invariable requirements as to the [confirming] memorandum are made by this subsection. First, it must evidence a contract for the sale of goods; second, it must be 'signed', a word which includes any authentication which identifies the party to be charged; and third, it must specify a quantity.' 

While § 2-201(2) of the Code is entirely new in the commercial ...