An acceptor will be entitled to withdraw his acceptance after 14 days from the first closing date of the offer, if the offer has not become unconditional as to acceptances by that date. Such entitlement to withdraw will be exercisable until the offer becomes unconditional as to acceptances. However, on the 60th day (or any date beyond which the offeror has stated that its offer will not be extended) the final time for the withdrawal must coincide with the final time for the lodgement of acceptances.