Dear Ms. Ezell:

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 corporate candidates it is impossible for me to accept all refusals for employment.

Despite your company’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.

Yours Sincerely,
Marc Taylor