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April 21, 2010
Francis Jackson
123 Alabama Street

Dear Mr. Jackson,

I am writing this letter with so much regret because your letter has reached me late. I am very much thankful to be the one of your staff in your company. I consider it as a great privilege but the letter of the job offer has reached me late and I already accepted a job position in another company.
Though the offer that your company is giving me is indeed a good one I have to keep my contract to the company where I am working now.

Thank you for the trust that you are giving me and I wish you and your company all the best success in your future dealings.

Respectfully yours,
Francis Jackson

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