Frank Burns, Vice President

Widgets Inc.

425 Outskirts Road

Home Town, IL 60615 

Dear Mr. Burns, 

I regret to inform you that I must respectfully decline the offer of a position as a business analyst at Widgets Inc. 

Widgets Inc. is a fine organization and I am honored to have been considered as a potential member of the team.   

I enjoyed meeting all the members of the interview committee and I found your interview process to be thorough and stimulating.  I genuinely felt they would have been one great group of people to work with, and that we could have done great things together. 

However, as I believe I mentioned, I have been doing extensive work with solar widgets and an opportunity recently came my way to concentrate exclusively on green technology.   

Because I believe that such developments are vital for the future of this field, I have made the difficult choice to accept an offer from Solaris Widgets and decline yours. 

Once again, I thank you for the honor of your consideration and look forward to the time when our paths may cross again. 

Very truly yours, 

Hope Full