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

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

Dear [NAME, ex. Link Building],

I am delighted by your offer to join [FIRM, ex. XYZ Inc].  I find the position and job duties to be challenging, yet tailored to my abilities.

I would like you to know that I have recently received an offer from [FIRM, ex. ABC Co].  I am thus left with a difficult decision to make. [FIRM, ex. ABC Co] is offering me [STATE SUPERIOR TERMS, ex. a $34,000 salary with a 15% bonus based on my division’s sales.]  I am hoping that you will be able to match their offer.

Please allow me to contact you on [DATE, ex. Thursday] so that we may discuss this matter in greater detail.

Sincerely,

[YOUR NAME, ex. Jill Jones]