Instructions and blank Form C. These instructions apply to a Right of First Refusal (Form C) for the sale of a two, three or four (2, 3 or 4) residential rental unit housing accommodation. This Right of First Refusal (Form C) notifies tenants after the owner has accepted (ratified) a third party sale contract on the housing accommodation. This Right of First Refusal (Form C) is used only when the owner has issued an Offer of Sale Without a Third Party Sale Contract (Form B).