[Your letterhead, if desired; if not, your return address]
[Date of letter-month, day, and year]
[Recipient's first and last names]
[Street or P.O. box address]
[City, State ZIP code]
Dear [recipient's name]:
Thank you for extending the job offer to me for the position of technical specialist with Northeast Enterprises. I have given this offer careful thought and consideration, and although there are many aspects that interest me, I regret to inform you that I am declining this offer.
Thank you again for your time and consideration, and I wish you much success in all future endeavors.
[Sender's first and last names]