How to refuse a job offer

One of my friends asks:

How should I write a letter to refuse a job offer? I have received a letter in English and have to answer.

My Answer: Firstly, congratulations on the job offer and also the freedom to choose your job! That is great!

To refuse a job offer, I suggest you be honest, but also polite. You may want to work for that company in the future, so it is important to keep a good relationship with them.

Here is an example letter:

____________________________________________

Bob Smith (Your name)
5 Brown Street (Your address – number and street name)
Sydney NSW 2000 (Your address – city, state, postcode) 
(02) 5555-5555 (Your phone number) 

14 January 2009 (Date)

Dear Mr. Bush, 

Thank you very much for offering me the position of Regional Manager with ABC inc. It was a difficult decision to make, but, I have accepted a position with another company.

I sincerely appreciate you taking the time to interview me and to share information on the opportunity and your company.

Again, thank you for your consideration.
Signature

 
Bob Smith (Print your full name)

____________________________________________

modified from: http://jobsearch.about.com/od/morejobletters/a/rejectajob.htm

Let’s look at the main part of the letter in detail:

Thank you very much for offering me the position of Regional Manager with ABC inc. It was a difficult decision to make, but, I have accepted a position with another company. (The first part thanking the company for their offer. The second part explains why you cannot accept the offer)

I sincerely appreciate you taking the time to interview me and to share information on the opportunity and your company.  (More specific thanks for things the company did for you)

Again, thank you for your consideration. (A final thank you)

TIP: It may also be good to say something like:  Although I cannot accept your offer in my present circumstances, I hope that I may have the opportunity to work with you in the future.

I wish you all the best with your new job!

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