Dear Hiring Manager, Thank you for your letter concerning my application for employment. After careful consideration, I regret to inform you that I am unable to accept your refusal to offer me a position in your department. 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 impos- sible for me to accept all refusals. Despite your com- pany's outstanding qualifications and previous experience in rejecting applicants, I find that your rejection does not meet my needs at this time. Therefore, I will assume the position in your department next week. I look forward to seeing you then. Best of luck in rejecting future applicants. Sincerely,
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