Originally Posted by Reigen
Here is a copy of a letter I once got to turn down an offered posistion:
Regretfully, I must decline your offer since I have just accepted a position with another company. While I was very interested in the opportunity and working with your team, the position I accepted is better matched to my career goals and aspirations.
I enjoyed meeting you and the rest of your team. You have been most kind and gracious throughout the interview process, I am impressed by your company's goals, mission and commitment to quality and service, and wish you and your colleagues much continued success.
Thanks again for taking the time to meet with me and for the generous employment offer and I only wish that circumstances allowed me to accept your offer. I hope that we meet again in the future.
Best regards,
Very well articulated and professional. Good luck with your new situation and I hope it is successful.