[l-Date]
To:
[r-Name]
[r-Company]
[r-Address]
[s-Phone]
From:
[s-Name]
[s-Address]
[s-Phone]
Thank you for your
employment offer. It is most appreciative. Unfortunately, I have
accepted another position. Should my situation change, I will gladly
contact you as to open positions within your firm.
Thank you
whole-heartedly for your consideration.
Best regards,
[s-Name]