work Subject line: Job offer – [Your name] Dear Mr/Ms [insert last name of hiring manager], Thank you for offering me the role of [insert name of position] with [insert company name]. Although it was a difficult decision, I have decided to accept a position with another company. I sincerely enjoyed our conversations and have appreciated the opportunity to apply and to interview with you. Again, thank you for your time and consideration. Best wishes for your continued success, and I hope our paths cross again in the future. Yours sincerely, ***