[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 am sorry that we have not heard from you since we offered you a position at our firm.  Reluctantly, we are no longer able to uphold our job offer to you of [DATE, ex. June 1, 1998] for the position of [STATE POSITION, ex. Sales Manager] at [STATE FIRM NAME, ex. ABC Co].  Please accept our thanks for your application.  We wish you the best in your career.

Sincerely,

[YOUR NAME, ex. Jill Jones]