Refusal Letter Sample 1435 Lincoln Ave Charleston IL 61920 Today’s Date Ms. Mary Lou Nelson Manager of Human Resources XYZ Corporation 2901 Glenwood Ave Chicago IL 60429 Dear Ms. Nelson: Thank you very much for offering me the position of Accountant with XYZ Corporation. I appreciate your discussing the details of the position with me and giving me time to consider your offer. You have a fine organization and there are many aspects of the position that are very appealing to me. However, I believe it is in our mutual best interests that I decline your kind offer. This has been a difficult decision for me, but I believe it is the appropriate one for my career at this time. I want to thank you for the consideration and courtesy given to me. It was a pleasure meeting you and your fine staff. Sincerely, Sarah B. Rodriguez