ANDREW HALL
456, X Street, Y Avenue
Philadelphia, PA-19103
(123) 456-7890
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear ANDREW HALL,
I am deeply honored that you have chosen me to assume the position of Documentation Officer in your prestigious company. However, I just recently learned that my husband will soon be reassigned to a different state and he wants to bring me and our kids with him. In effect, I am respectfully refusing your offer. Again, thank you for placing trust in my abilities. Under different circumstances, I would have definitely grabbed the chance to work with you.
Sincerely,
Mary Johnson Gray