With deep regret, I
am writing to inform you that I have given careful consideration to your offer of an
internship and I have decided not to accept the position as we discussed on (date). I am indeed fortunate to have received an
offer of internship with you but I have now received another offer which suits my
educational interests in a better way.
Thank you for the
time and consideration you have given me. I appreciate it very much and regret not being
able to accept your offer.