Dear Mr. Luck:

I would like to thank you for offering me the position of Digital Signal Processing Engineer at Chance Electronics. I especially appreciate the time you took to answer all of my questions and the effort you and your staff made to accommodate my schedule in the interview process.

I was impressed by you and your staff and the work that Chance Electronics is doing in the electronic communications field. However, I have accepted another position which more closely fits my present needs.

Thank you again for your time and the opportunity to learn more about the technology and business outlook at Chance Electronics. I wish you success in your future endeavors and am sorry that I cannot join your team at this time.

John Doe

John Doe