In the opening paragraph, thank the recipient for considering you for the position and sending a job offer. A simple "thank you for the offer" can go a long way.Call the company and ask to speak to the hiring manager or employer. Focus on positive things to come up with a polite response to the job offer. If the employer offered you a job, say, "Thank you for this offer. I chose to go with another opportunity. In this conversation, show your gratitude for the job opportunity. "Can I decline a job offer I already accepted without 'burning bridges?