PERS0508
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Dear _________________:
Thank you for your kind offer of the position of _________________. As I mentioned during our interview, I had applied for positions at several firms. Unfortunately, your generous offer arrived the day after I had accepted an offer from a different firm.
I am sorry that the timing worked out like this, but as I am already committed elsewhere, I must decline your offer.
I wish you success in finding a suitable candidate for this position.
Sincerely,
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