§ 5-104. Formal requirements. A letter of credit, confirmation, advice, transfer, amendment, or cancellation may be issued in any form that is a signed record.5A Del. C. 1953, §§ 5-104; 55 Del. Laws, c. 349; 71 Del. Laws, c. 393, § 1; 84 Del. Laws, c. 174, § 33;