A fortunate applicant may find himself or herself in the position of choosing from several job offers．Or a job may be offered that does not meet the applicant's needs or expectations．In such situations，a courteous，discreet letter declining the job will preserve a potentially valuable business contact and leave open the possibili ty of future employment．

Dear Mr．Wu，

Thank you for taking time to discuss with me both my career goals and the needs of your organization．I appreciate your offering me a position as a receptionist．

Unfortunately，I must decline your offer at this time．As I mentioned when we met，I am eager to put my newly acquired travel agent skills to work and would like to begin as a assistant travel agent．

I am，nevertheless，disappointed that we will not be working together．I hope you will understand my decision．

Yours truly，