Mr. John Smith, Vice President Company XYZ 102 Wall Street New York, NY 10015 Dear Mr. Smith, Thank you for your letter of February 17. After careful consideration, I regret to inform you that I am unable to accept your refusal to offer me employment with your firm. This year I have been particulary fortunate in receiving an usually large number of rejection letters. With such a varied and promising field of candidates it is impossible for me to accept all refusals. Despite Company XYZ's outstanding qualifications and previous experience rejecting applicants, I find that your rejection does not meet my needs at this time. Therfore, I will initiate employment with your firm immediately following graduation. I look forward to seeing you then. Sincerely, Joe College