"I'm very sorry but something has just come up that prevents me from taking the position with your company that you offered me. 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.This article explains the best ways to politely and respectfully reject a job offer. It also shares some templates and examples for not accepting a job offer. Giving a timely response is the most polite. The quicker you respond, the quicker the employer can fill the role. Use these sample letters for declining a job offer as a starting point to fill in your details. Learn how to write a letter for declining a job offer that you have already accepted and use our template and example as a guide. I'm going to show you how you can write a concise but professional job offer refusal letter or email. Application Process - Starting Out.