Lee Jones
Personnel Manager
ABC Corporation
3 Wallaby Place
San Francisco, CA 10010

RE: MARY BROWN

Thank you for your letter of (date) offering me employment with ABC Corporation.

After considerable thought I have decided to accept an offer of employment with another company. Though this was a difficult decision, I feel confident that I have made the correct choice for this point in my career.

I do appreciate your time and consideration and thank you for your offer.

MARY BROWN

(Be sure to keep a copy for you records )

(Style used when you do not know gender of person)