A counter offer letter is a physical letter or email candidates send to an employer when they want to negotiate the terms of a job offer given to them. Negotiating and writing counter offer letters can feel stressful.Here's a guide to getting the best results while countering a job offer. I recently received an offer for the position of (job name). While I am happy to accept, I would like to discuss with you the starting salary. Learn what a counter offer letter is, common responses to one and which elements to include in your response to candidates. Use a Counter Offer Letter form to modify the initial offer from a potential employer. When countering a salary offer via email, be professional and polite. Express gratitude for the offer and highlight your qualifications and value. I want to again deny sending offer letter but also let them know I already accepted the position due to the better opportunities at the new company.