[DATE, ex. Monday, March 31, 2008]

[NAME AND ADDRESS, ex.
Link Building
1234 First Street
Suite 567
Anycity, Anystate  85245]

Dear [NAME, ex. Link Building],

I was delighted to speak with you on [DATE, ex. Monday] and I thank you for your time.  I am confident that your skills and abilities will be useful in the [STATE FIELD OF BUSINESS, ex. computer industry].

Unfortunately, after careful consideration, we are no longer able to offer the [STATE POSITION, ex. Sales Manager] position at this time due to [STATE REASON, ex. an internal staff rearrangement which fulfilled that position’s duties].  For this reason, we are not able to offer you employment with our firm.

However, your resume has been preserved and placed on file for future reference.  If a suitable position presents itself, I will be pleased to get in touch with you.  I thank you for your interest in our firm and I wish you the best in your career.

Sincerely,

[YOUR NAME, ex. Jill Jones]