[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],

It was a pleasure to speak with you on [DATE, ex. Tuesday] regarding our job offer.  {ALTERNATIVELY, I thank you for your letter of [DATE, ex. June 5] regarding our job offer.}

I regret that we are unable to accommodate your request to [REQUEST, ex. increase your base salary to $42,000].  [STATE REASON OR GIVE ANOTHER INDUCEMENT, ex. I would like to mention, however, that the 2% sales bonus granted to our management staff is often a significant sum.  Based on your qualifications, I believe you have the ability to earn a significant bonus based on divisional sales.]

If there is anything else I can do for you, please don’t hesitate to contact me.  I will be looking forward to your response.

Sincerely,

[YOUR NAME, ex. Jill Jones]