[DATE]
[NAME AND ADDRESS]
Dear [NAME],
It was a pleasure to speak with you on [DATE, ex. Tuesday] regarding our job offer. {ALTERNATIVELY, I thank you for your letter of [DATE, ex. June 5] regarding our job offer.}
I regret that we are unable to accommodate your request to [REQUEST, ex. increase your base salary to $42,000]. [STATE REASON OR GIVE ANOTHER INDUCEMENT, ex. I would like to mention, however, that the 2% sales bonus granted to our management staff is often a significant sum. Based on your qualifications, I believe you have the ability to earn a significant bonus based on divisional sales.]
If there is anything else I can do for you, please don’t hesitate to contact me. I will be looking forward to your response.
Sincerely,
[YOUR NAME]
