Letter Sample #139 – You recently applied for two separate jobs

You recently applied for two separate jobs. Both of them have chosen to hire you, but you must write a letter to one of them explaining why you are unable to take the position. 

Write a letter to the HR of the company. In your letter,

– give an explanation of your situation
– thank them for choosing you for the job
– apologize for turning down the job offer

Write at least 150 words.