[Date Today]
Dear Mr. Kennelly:
Thank you for your letter of April 17. After careful consideration
I regret to inform you that I am unable to accept your refusal
to offer me employment with your firm. 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 Acme Inc.'s outstanding qualifications and previous experience
in rejecting applicants, I find that your rejection does not meet
with my needs at this time. Therefore, I will initiate employment
with your firm immediately following graduation. I look forward
to seeing you then.
Best of luck in rejecting future candidates.
Sincerely,
[Your name here]