[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].  Although I find the position and job duties to be challenging and tailored to my abilities, I have reluctantly decided not to accept the offer [STATE REASON, ex. as I would prefer to stay in the Phoenix area].

It was a pleasure to meet with you and I thank you for the time you gave me.  I wish yourself and [FIRM, ex. XYZ Inc.] the best in the future.

Sincerely,

[YOUR NAME, ex. Jill Jones]