Dear Prof. ***:
Thank you for your letter of Feb.28, in which you grant admission andfinancial aid to me. I am sprry to inform you that I must decline your gracious offer because, before receiving your letter, I had accepted asimilar offer of admission and financlal aid from another institution.
For this position, I can recommend Mr.*** who has applied to your terms of scholastic capacity and work ability, he is also a strongapplicant. He, however, has not received notification of admission orfinancial aid. I believe he will be delighted to accept your offer.
Please accept my deep appreciation for your very kind assistance to myapplication.
Sincerely yours,
***