As soon as you have decided to reject a job offer – either because you do not feel it is the job for you, or because you have another job lined up – it is common courtesy to write a letter of rejection as soon as you can so that other people can be offered the job within a decent timeframe.

It is not necessary to indicate where you intend to work instead. Thank the person politely for their interest in you. The letter is a good way of forging good relations with the company – even though you have rejected this offer, there may be a time in the future where you do want to work at the company and you do not want to burn your bridges at this moment in time.

Example Rejection of Offer Letter

Street Address
City, Postcode etc
Date of writing

Name
Title
Company
Street Address
City, Postcode

Dear Mr./Mrs.:

Thank you for your your employment offer for the position of [job title] with [company]. Unfortuantely, I am unable to accept the offer as I have accepted a similar position with another company.

Thank you for the opportunity of having an interview to discuss career possibilities within your organisation.

Yours sincerely,

[handwritten signature]

Your name (typed)

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