April 6, 2010
Susan Sanchez
222 Springfield Street

Dear Mrs. Hernandez,

Greetings!!!
I am writing to say thank you for your effort of calling me today. I must say that the job offer that you are giving me is really good. But I have to turn down the opportunity and accept the offer from other company. After meeting you and your staff in my personal interview it is indeed hard for me to turn this offer down. I will be working in the ABC Company as an accountant and you know that is more suited for me since I am a accountant graduate.

Again, thank you for your time and effort.
God bless and more power to your ZZZ Company

Respectfully yours,

Felix Cruz

April 5, 2010
Janice Tan
123 Alabama Street

Dear Mrs. Tan,

I am writing this letter with great apology because I can’t come up with my deadline to pay off all my debts in your company. I am one of the employees who have been terminated because of downsizing plans in the ABC Company. I am now experiencing financial hardships because of this. In line with this, I can’t come up to pay all the bills in due time.
This letter is to assure you that I have every intention to pay all my debts.
Thank you for your understanding.

Sincerely,
(Signed)
Patrick Brown

December 18, 2009

Betty Colleen

123 Washington Street

Dear Ms. Colleen,

Recently on December 16, 2009 I was caught downloading and playing games to my work station during office hours. I understand that the act was illegal, and I don’t have any further excuse to why I did it. I write to admit my fault on this activity and I vowed not to repeat the incident.

Yours sincerely,

(Signed)

Paul Henry