Rhett Rance Smith and Alice Avila Smith - Page 13

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          intended to agree.4  In this case, we are not able to find that             
          respondent’s agents or representatives either accepted and/or               
          intended to accept petitioners’ offer.  Accordingly, we hold that           
          there was no meeting of the minds and no settlement reached by              
          the parties.                                                                
               To reflect the foregoing,                                              
                                             An order will be issued                  
                                        denying petitioners’ motion for               
                                        entry of decision.                            





















               4 Needless to say, this matter would likely not be before              
          the Court if both the settlement offer and the acceptance had               
          been in some way memorialized; i.e., committed to writing.                  






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