Human Resource Department
(Address of employer)
(My home address)
January 20, 2008
Thank you very much for offering me the position of Consultant with ABC. It was a difficult decision for me, but unfortunately I have accepted a position with another company before your offer came in.
It was very frustrating to know that I have to turn the offer down. Therefore, I really hope that ABC would consider me another time. I sincerely appreciate you taking the time to interview me and to share information on the opportunity and your company.
Again, thank you for your consideration.