FOR ACADEMIC PURPOSES ONLY – NOT FOR PUBLICATION

LETTERHEAD

March 30, 2020

Joe Smith
Smith Co.
123 Shaw Lane
East Lansing, MI 48823

Dear Joe Smith,

Thank you for your offer as the associate position at Smith Co. I appreciate that you interviewed
a number of candidates and will have spent much time reaching your decision.

I was impressed by Smith Co., which made the decision a difficult one. The largest concern is
the ability to develop my skill sets from the associate position. Unfortunately, after much
thought, I have decided to decline the company offer. I have been offered employment at a more
senior level, with more opportunity to develop.

I truly enjoyed meeting Smith Co. colleagues, who were friendly and professional. I wish you
and the company the best future and I thank you for the time and opportunity.

Sincerely,

Samantha Seymour