HR Manager Name Company name Name ad Surname of the responsible person Street Name and Number Postcode and City Country (State)   Dear Mr. / Ms. [Last name]: I acknowledge the receipt of your offer for the position of Chief Accountant in your Company. I highly appreciate your offer as well as the opportunity to discuss details regarding this position. Furthermore please note that I highly appreciate the time you gave me to consider your offer. As I conveyed you during interview I perceive your company as a market leader, and definitely as a place which offers numerous opportunities for career development.   However, I firmly believe it is in our mutual best interests that I decline your kind offer this time. This was a tough decision to make. I