Alpha Rolling Mill Corporation, by letter dated June $8,$

offered to sell Brooklyn Railroad Company two thou$-$

sand to five thousand tons of fifty$-$pound iron rails upon

certain specified terms, adding that, if the offer was

accepted, Alpha Corporation would expect to be notified

prior to June $20.$ Brooklyn Company, on June $16,$ by fax,

referring to Alpha Corporation's offer of June $8,$ directed

Alpha Corporation to enter an order for $1,200$ tons of

fifty$-$pound iron rails on the terms specified. The same

day, June $16,$ Brooklyn Company, by letter to Alpha Cor$-$

poration, confirmed the fax.

On June $18,$ Alpha Corporation, by telephone,

declined to fill the order. Brooklyn Company, on June $19,$

wrote Alpha Corporation: "Please enter an order for

$2,000$ tons of rails as per your letter of the eighth. Please

forward written contract. Reply." In reply to Brooklyn

Company's repeated inquiries regarding whether the

order for two thousand tons of rails had been entered,

Alpha denied the existence of any contract between

Brooklyn Company and itself. Thereafter, Brooklyn

Company sued Alpha Corporation for breach of con$-$

tract. Decision? Discuss.