431 Waupelani Drive, Apt. 270
State College, PA 16802
January 15, 2014
Mr. John Rogers, Human Resources Manager
ABC Company
123 S. Atherton Street
State College, PA 16801
Dear Mr. Rogers,
Thank you very much for offering me the position as a mechanical engineering intern at ABC Company. I really appreciate the time you spent thoroughly outlining the details of the position, and that you allowed me additional time to consider your offer.
ABC Company is a great organization and there are many aspects of this position that are in line with my career goals. However, I must decline your generous offer. Since we last talked, I have received another offer at a company closer to my home. This was a very difficult decision for me, but I feel that it was most appropriate for my career at this time.
Again, thank you for your time and consideration. I hope that you will consider me for future opportunities at ABC Company.
Sincerely,
Jessica K. Adams