A Practice Note discussing excuses for a seller's delayed performance or partial or complete non-performance under Uniform Commercial Code (UCC) Section 2-615, including the circumstances in which Section 2-615 excuses a seller's delayed performance or non-performance, the related actions required of a seller who has an excuse under Section 2-615, the buyer's correlative rights under UCC Section 2-616, and key considerations for counsel advising a client that is a seller facing obstacles to performance of a sale of goods contract or the counter-party of a seller that claims a Section 2-615 excuse.