[Your Name]

[Street Address]

[City, ST ZIP Code]

[Date]

[Recipient Name]

[Title]

[Company Name]

[Street Address]

[City, ST ZIP Code]

Dear [Recipient Name]:

Thank you for your generous offer of employment as a [job title] with [Company Name]. The employees that I met during the interview process exemplified the professionalism, intelligence, and dedication that I hope to find in those I work with.

Unfortunately, I must decline your offer, as I recently accepted a position with another firm.

Thank you again for the offer. I wish you the best of luck in finding a candidate to fill your position.

Sincerely,

[Your Name]