Письмо с выражением отказа от предложенной работы (англ.)
Dear Mrs (Mr)...!
Thank you for your letter of (Date) offering me the post of (...).
I am sorry that I will be unable to take up this position. My present company has discussed with me their plans for expansion and I have been offered the new post of (...). You will appreciate that this post will offer me a challenge which I feel I must accept.
I wish you every success in appointing a suitable candidate.
Yours sincerely,
Источник - "Резюме, характеристики, рекомендации", "Налоговый вестник"