Sample Job Rejection Letter

                                                                2345 Taylor Street
                                                                Jersey City, NJ 07238

                                                                November 9, 2002

Allen S. Burns, Esq.
Smith, Sherman, Tyler, & Moore
2808 Connecticut Ave.
Newark, NJ 07103

Dear Mr. Burns:

As you know from our telephone conversation today, I am writing to advise you that I am unable to accept your firm's offer of employment. It was an extremely difficult decision, made even more difficult because I was so impressed with Smith, Sherman, Tyler & Moore.

I would like to express my appreciation to you and your firm for the consideration that I received.

                                                                Sincerely,

                                                                Roger G. Summers