Law of Contract – CASE STUDY. Mr. Taylor is sent a letter from D&M Rewards, in which it is stated that he is entitled to receive an item listed in it, on condition that he claims it before by contacting them via phone, text message or letter them within 9 working days in order to obtain a collection number. The purpose of this essay is to determine, in the first part, whether the leaflet of D&M Rewards could become part of a binding contract. On that assumption, assuming that a contract is formed, a second part will consist in determining when that occurs. The first step to reach a binding contract is to have an offer. Thus if we want to demonstrate that this leaflet can become part of a binding contract, we have to show that it is indeed an offer, and not an invitation to treat. Mister Taylor receives a letter from D&M Rewards, is this leaflet a form of offer or just an invitation to treat?