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1. 对公司提供职位表示感谢 2. 解释为何不能接受所提供的职位 3. 希望予以谅解，并表示对公司的良好祝愿 A Letter Declining a Job Offer December 24, 2005 Dear Sir or Madam: I am responding to your job offer on December 20, 2005. I was informed that I would be offered the position as an interpreter for your company. I cordially appreciate your trust and I am much obliged to you for providing me with this valuable opportunity. However, I have to tell you that I cannot accept it. The major reason is that I dont think I am the most appropriate candidate for this post. As a non-English major, though my written and spoken English are outstanding than most of my peers, I am not well trained in translation, not to mention interpretation, which, I believe is highly demanding. Maybe my performance in the oral examination has misled you. Actually, I am more interested and more competent in my own major, that is, program designing. Last but not least, I happened to have been offered such a position with another company. Nonetheless, I, again, want to express my sincere gratefulness and I earnestly apologize for any inconvenience hereby caused. Finally, I hope you can find the ideal candidate as soon as possible. Best regards. Yours sincerely | 
