[DATE]
[NAME AND ADDRESS]
Dear [NAME],
I was delighted to speak with you on [DATE, ex. Monday] and I thank you for your time. I am confident that your skills and abilities will be useful in the [STATE FIELD OF BUSINESS, ex. computer industry].
Unfortunately, after careful consideration, we are no longer able to offer the [STATE POSITION, ex. Sales Manager] position at this time due to [STATE REASON, ex. an internal staff rearrangement which fulfilled that position’s duties]. For this reason, we are not able to offer you employment with our firm.
However, your resume has been preserved and placed on file for future reference. If a suitable position presents itself, I will be pleased to get in touch with you. I thank you for your interest in our firm and I wish you the best in your career.
Sincerely,
[YOUR NAME]