December 16, 2009

Johnson White

ABC Company

123 Alabama Avenue

Dear Mr. White,

Thank you for your letter of December 10, 2009 that offers me a position of marketing consultant with ABC Company.

I was very glad to receive the offer and after very careful analysis, I am halfhearted when I decided to decline your offer.

The terms and condition you presented was indeed generous, but at the moment it is not what I am looking for.

Again, I thank your company for your consideration with my application. I am still wishing the best of success for the company.

Sincerely,

(Signed)

John Patterson

December 16, 2009

ABC Company

123 Springfield Avenue

To whom it may concern:

I am writing this letter regrettably because I am unable to accept the marketing consultant position with ABC Company.

I have decided to accept the other offer in a company because they are nearer in my place.  It was indeed a hard decision to make.

Thank you very much for the time you took in interviewing me. I still wish the ABC Company a success to all its future endeavors.

God bless and more power!!!

Sincerely,

(Signed)

Leslie Henderson

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