Letter of declination due to accepted another offer

100 Campus Drive
Elon, NC 27244

February 2, 2012

Karen Johnston
Three Springs, Inc.
PO Box 12345
Pittsboro, NC 27312

Dear Ms. Johnston:

Thank you very much for offering me the opportunity to work at Three Springs, Inc. Unfortunately, I have accepted another position.

Once again, I'd like to express my gratitude for the offer and I appreciate the time and energy you devoted to me during the interview process.

Sincerely,

(Signature)

Mitch Ubishi