As Respondent concedes that the accident reports at issue are protected as work product and are not discoverable absent a showing of need and inability to obtain the substantial equivalent without undue hardship, we dismiss the instant petition for a writ of certiorari. See Fla. R. Civ. P. 1.280(b)(3); Intercontinental Properties, Inc. v. Samy, 685 So.2d 1035 (Fla. 3d DCA 1997); DeBartolo-Aventura, Inc. v. Hernandez, 638 So.2d 988 (Fla. 3d DCA 1994).

Petition dismissed.