Lesikar's Business Communication: Connecting in a Digital World 13th Edition by Kathryn Rentz,Paula Lentz

Exercise 28

As a new college graduate, you're delighted that not one but two companies have offered you a position in their _____ (you decide which) department. You met representatives of both companies at your university's job fair. From this first contact came an invitation for an on-site job interview with each company. You really enjoyed learning more about the operations of both companies and meeting their friendly employees. Both companies have great employee benefits, and the salaries they're offering are comparable.
After careful thought, you've decided to go with Company B. You sense a little better match between their values and yours, and you think the opportunity for advancement might be better there as well.
Write the recruiter at Company A to reject its offer. Of course you will convey your appreciation for the company's consideration, and the things you learned on your visit will enable you to give some well-deserved compliments. What will be stickiest is figuring out how to explain why you're choosing another offer. The explanation won't need to be long, but the company does deserve one. You certainly don't want to close the door on future employment or business relations with this company, so the time you spend crafting this letter will be time well spent. (If your instructor directs, research two companies to use for this assignment.)