感謝他們的聘請，告知不會接受，不必解釋為什麽不接受。接受與否是自己的事，與別人無關。（英文見內）

Dear Ms. Smith:

Thank you very much for offering me the XXX position in YYY company. After careful consideration, I regret that I have to decline your offer.

I enjoyed meeting you and the rest of your team. You have been most kind and gracious throughout the interview process, and I only wish that circumstances allowed me to accept your offer.

Best wishes for your continued success.

Sincerely,

John Smith