>Mr Smith
>Recruiting Coordinator
>Big Important Employer
>Somewhere worthwhile
>
>Dear Mr. Smith,
>
>Thank you for your letter of March 16.  After careful consideration, I
>regret to inform you that I am unable to accept your refusal to offer me
>a position at your firm.
>
>This year I have been particularly fortunate in receiving an unusually
>large number of rejection letters.  With such a varied and promising
>field of candidates it is impossible for me to accept all refusals.
>
>Despite your firm's outstanding qualifications and previous experience
>in rejecting applicants, I find that your rejection does not meet my
>needs at this time.  Therefore, I will assume the position in your firm
>this August.
>
>I look forward to seeing you then.
>Best of luck in rejecting future applicants.
>Sincerely,

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