P.O. Box 9999
Lubbock, TX 79401
March 18, 20xx

Mr. John Crawford
Manager of Personnel
National Foods, Inc.
124 12th Street
Norman, NC 47002
Dear Mr. Crawford:

I would like to thank you once again for the fine offer which you made to me for a position reporting to Mr. Jim Leonard. I was impressed with your company and the manner in which my visit was handled.

Unfortunately, I must inform you that I find it necessary to decline your offer. I am accepting a position with the Cartermore Corporation in Los Angeles. Their training program will enable me to pursue my engineering interests immediately and to attend graduate school in the area.

I appreciate your interest on my behalf and wish to express my thanks again for all of your courtesies.

Very truly yours,

Joseph J. Green

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