Directions:For this part.you are allowed 30 minutes to write a letter to a company declining a job offer.You should write at Least 150 words following the outline given below:

　　1.对公司提供职位表示感谢

　　2.解释为何不能接受所提供职位的原因

　　3.希望予以谅解，并表达对公司的良好祝愿.

　　[参考范文]A Letter Declining a Job Offer

　　Dear Mr. Smith,

　　Thank you very much for giving me so much time for last weeks interview. I was very exciting you could provide the position for me as Im a student who just graduate from college now.

　　But I must say sorry for your believing in me. I could not be able to take this job. Because I have passed the examination to graduate school. As I have mentioned to you at the interview that I have attended the graduation exam half a year ago. At that time, I dont know the results. But now I received the acceptance letter from the school. So I couldnt be able to join in your company. Im sorry for it.

　　But here, I still want express again my deep gratefulness to your job and warm welcome. I hope and am sure we will have opportunite to cooperate in the future.

　　Sincerely yours,

　　Li Ming