[Anglika]

Originally Posted by albertino

Dear teachers,

Could you advise whether the contents of the letter are appropriate or serve the purpose? I don't want to burn down the bridge. So, in order to leave the door open for the future, does the closing sentence achieve the goal? Thank you very much.

Dear Mr. John,

Thank you very much for offering me the position of (Job title) with your company. However, I regret that I am unable to accept your offer as, after the interview and awaiting your reply, I had made another application to "CDE", and it offered me the post of (Job title) and I accepted just two days ago.Under these circumstances, I am hoping you would understand my difficulties, and cannot help but give up your generous offer on ethical grounds.

Nevertheless, I would like to take this opportunity to express my gratitude for your giving me the interview and precious offer.

In the foreseeable future, I do hope that I can be at your service again.

Yours sincerely,

Peter

You would be very much better not to tell this company about the other application, or to go into too much detail. Say simply:

"However, I am unable to accept your offer as since our interview I have been offered a position elsewhere, which I have already accepted.

I would like to take this opportunity to thank you for interviewing me, and for making such a generous offer. I appreciate it and hope that one day I shall be able to work for you."

Companies are quite used to applicants finding jobs elsewhere and no offence will be taken.