[Date Today]

Dear Mr. Kennelly:

Thank you for your letter of April 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 particularly fortunate in
receiving an unusually large number of rejection letters. With such a
varied and promising field of candidates it is impossible for me to accept
all refusals.

Despite Acme Inc.'s outstanding qualifications and previous experience in
rejecting applicants, I find that your rejection does not meet with my
needs at this time. Therefore, I will initiate employment with your firm
immediately following graduation. I look forward to seeing you then.

Best of luck in rejecting future candidates.

Sincerely,

[Your name here]

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