[DATE]
[NAME AND ADDRESS]
Dear [NAME],
I am sorry that we have not heard from you since we offered you a position at our firm. Reluctantly, we are no longer able to uphold our job offer to you of [DATE, ex. June 1, 1998] for the position of [STATE POSITION, ex. Sales Manager] at [STATE FIRM NAME, ex. ABC Co]. Please accept our thanks for your application. We wish you the best in your career.
Sincerely,
[YOUR NAME]
