Second District, Division 5 Follows Puerta.
Although not involving attorney’s fees, we report that the Second District, Division 5 in Boeken v. Philip Morris USA Inc., Case No. B236875 (2d Dist., Div. 5 July 9, 2013) (partially published) did follow Puerta v. Torres, 195 Cal.App.4th 1267, 1272 (2011), a Fourth District, Division 3 decision finding that the acceptance language provision of CCP § 998 was mandatory rather than directory in nature. The failure to include acceptance language rendered the 998 offer invalid.