Single Malt, Ltd. has signed a contract with Liquor Sales Co. to provide this company with Irish whiskey. However, Single Malt, Ltd. has not delivered the discussed product. The purpose of this paper is to describe the legislation that is associated with breaching the contract between companies that are located in different countries. If Single Malt, Ltd. chooses to initiate litigation because of the possible repudiation and experienced damages that are caused by Liquor Sales Co., the company will bring the suit in Ireland as the country where the seller is located. Ireland belongs to the European Economic Community (EEC). Therefore, following the principles of the private international law, this case will be discussed according to the European Union’s 2008 Regulation the Law Applicable to Contractual Obligations known as “Rome I”. According to Article 4(1)(a) of the Rome I Regulation, when the parties cannot agree on the choice of the law to apply to their case, “a contract for the sale of goods shall be governed by the law of the country where the seller has his habitual residence.” 1 Therefore, since Single Malt, Ltd. is located in Ireland, a court needs to apply a national law that regulates international sales in the country to analyze the case and provide the solution. 2 From this perspective, the suit will be considered and interpreted according to the principles of the Irish commercial or trade law. In the situation when Liquor Sales Co. is focused on bringing its suit concerning the observed contract breach, the case will be discussed in a court in Southern California. Even though the United States can be viewed as a Contracting State of the United Nations Convention on Contracts for the International Sale of Goods (CISG), it is important to note that Ireland is not a Contracting State. Therefore, the CISG cannot generally be applied to the regulation of international sales and contracts between the United States and Ireland. However, it is important to note that, according to Article 1(1)(b) of the CISG, the Convention is applied “when the rules of private international law lead to the application of the law of a Contracting State.” 3 Still, while following Article 95 of the CISG, the United States can declare that, in its regulation of the case, the party will not “be bound by subparagraph (1)(b) of Article 1 of this Convention.” 4 As a result, the application of the Uniform Commercial Code (UCC) that is adopted in the United States can be discussed as a reasonable choice for the party that brings the suit in a local court. To analyze the case related to this particular transaction, it is appropriate to refer to Article §1-301(b) of the UCC according to which international transactions similar to the contract between Single Malt, Ltd. and Liquor Sales Co. can be considered and resolved while following the norms presented in the UCC. The parties which participate in the transaction under consideration are Single Malt, Ltd., a seller located in Ireland that is not a Contracting State according to the United Nations Convention on Contracts for the International Sale of Goods (CISG), and Liquor Sales Co., a buyer located in California, the United States,