Dear Manager Thank you for your letter of April 25th After careful consideration I regret to inform you that I am unable to accept your refusal to offer me a position in your company 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 your companies outstanding qualifications and previous experience in rejecting applicants I find that your rejection does not meet my needs at this time Therefore I will assume the position in your department this August I look forward to seeing you then Best of luck in rejecting future applicants Sincerely Interviewee

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