题目：

a letter declining a job offer

1. 对公司提供职位表示感

2解释为何不能接受提供的职位

3希望谅解，并表示对公司的良祝愿

Dear Sir or Madam,

I he received the letter from your corporation offering me the opportunity to work as an assistant manager. Thank you very much for your kind offer of this precious opportunity!

However, I he to say sorry for not being able to accept your offer. Shortly after applying for this position in your corporation, I received the admission letter from UCLA and was told this world-famous university would like to accept me as a graduate student in their Business School. After serious consideration, I he finally made the decision to go to the US first for my postgraduate study, which will absolutely promote my future career development .

So I would like to apologize that I he to decline your kind offer, but I believe that after my graduation, if I’m still lucky enough to get such great chance to work for you, I will definitely be a more capable team player in your corporation.

Finally, I love to offer my undying gratitude for all the efforts you he made in processing my application, and your kind understanding is highly appreciated.

Wish you a Happy New Year and wish your corporation even greater success in 2006!

With my best regards,

Jane