A sample letter declining a job offer after accepting it can take many forms, but as a rule you should keep it short, to the point, and completely professional. Here's a template you can use for declining a job offer you already accepted due to a change in your personal circumstances.Consider our Model Letter entitled "Job Offer Accepted, Then Withdrawn Requesting Payment of Losses. I must now decline your offer of employment. I am going in another direction with my career that I believe is a better fit for me at this time. It's not ideal to rescind an accepted job offer, but there may be a time you'll need to. Use this sample letter for rescinding an accepted job offer. Below you'll also find a stepbystep action plan about what you can do if they find that their job offer has fallen through in this way. Can an employer legally withdraw a prospective employee's job offer? In short, the answer is yes.