When writing a job offer rejection letter, you must be clear about your purpose and honest to tell them your reason for declining. Just write them a letter thanking them for the opportunity but you decided to pursue other options at this time.A professional job offer rejection letter is concise and contains only what's needed to let the company know you're not taking the job. I'm sorry to say that your candidacy did not make it to the next round; we've had a very competitive pool for this position. Provide a specific reason for your denial. There is no involuntary servitude in California. You may back out of your contract and no one can enforce your performance. I want to thank you for your interest in the RPN position at Anytown General Hospital and for all of the time you have put into the interview process. While these are all justifiable reasons to decline a job offer, you should not include them in your rejection letter . Don't mislead recruiters; even white lies have a way of coming out and spreading around.