Writing Business Letters

47 Windermere
Jeffersonville, VT

April 14, 2005

Mr. B.A. Franklin
Northern Bearings Ltd.
3 Dorchester Place
9400 Patriot Boulevard
Ville de Brossard, QC
H3H 2C2

Dear Mr. Franklin,

Thank you for the time that you spent with me last Thursday and the opportunity to explore in greater depth the opening in your Quality Control Department.

Thank you also for your offer of employment, which arrived by mail this morning. Although I am greatly impressed by your organization and the opportunity that you offer, I have decided on a somewhat different career direction. Consequently, I am unable to accept your offer. Please accept my regards and wishes for your continued success. Yours truly,

James Brown