The letter should state that the job offer was at will, not a contract. You are perfectly free to rescind your acceptance, and take up the second offer.Can an employer legally withdraw a prospective employee's job offer? In short, the answer is yes. Use this form to notify an applicant that you may withdraw their conditional job offer based, at least in part, on a criminal background check. Besides, it is essential to clearly state the reason for the cancellation of a job offer. In the job offer withdrawal letter, employers should briefly set out the reasons why the offer of employment has been withdrawn. Second step: Validate with the employer that the offer has been formally withdrawn. This letter is sent if a job offer letter was sent in error, or if the company changed their mind on employing the job applicant. Ultimately, an employee can sue the employer on valid grounds for compensation.