题目：

　　a letter declining a job offer

　　1. 对公司提供职位表示感

　　2解释为何不能接受提供的职位

　　3希望谅解，并表示对公司的良祝愿

　　Dear Sir or Madam,

　　I have received the letter from your corporation offering me the opportunity to work as an assistant manager. Thank you very much for your kind offer of this precious opportunity!

　　However, I have to say sorry for not being able to accept your offer. Shortly after applying for this position in your corporation, I received the admission letter from UCLA and was told this world-famous university would like to accept me as a graduate student in their Business School. After serious consideration, I have finally made the decision to go to the US first for my postgraduate study, which will absolutely promote my future career development .

　　So I would like to apologize that I have to decline your kind offer, but I believe that after my graduation, if I’m still lucky enough to get such great chance to work for you, I will definitely be a more capable team player in your corporation.

　　Finally, I love to offer my undying gratitude for all the efforts you have made in processing my application, and your kind understanding is highly appreciated.

　　Wish you a Happy New Year and wish your corporation even greater success in 2006!

　　With my best regards,

　　Jane

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