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This tutorial focuses on structuring and properly filling out counter offers in real estate transactions. It covers three types of counter offers: seller counter offer, seller multiple counter offer, and buyer counter offer. To create a seller counter offer, start by entering the current date in the top right corner. The document is recognized as a counter offer to the purchase agreement, so ensure to reference the date of the original purchase agreement being modified. Include the property address, buyer's name, and seller's name. It's important to note that each counter implies that all prior terms are acceptable, regardless of how many counters are exchanged.