Return Address or Personal Letterhead

Date

Company Address including the person to whom you are writing

Salutation

Paragraph 1
* State the position for which you are rejecting the offer and the company name
* Thank them for the employment offer
* State that you are unable to accept the offer and why

Paragraph 2
* Thank them for the interview to discuss career possibilities
* State that it was a difficult decision

Closing

Written Signature

Your Name, Typed