I am writing this letter
to express my thanks for your offer for appointment in the position of Sales Manager with
(name of company). It is with deep regret that I have to decline the offer since I have
accepted a similar position with another company.
However, I would like to
thank you for providing me with he opportunity to have an interview with you, to discuss
career possibilities, and to learn about the work of your organization. I extend my best
wishes for your company's continued success.