Writing Business Letters 47 Windermere Jeffersonville, VT 05464 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