題目：
    a letter declining a job offer
    1. 對(duì)公司提供職位表示感
    2解釋為何不能接受提供的職位
    3希望諒解，并表示對(duì)公司的良祝愿
    Dear Sir or Madam,
    I have received the letter from your corporation offering me the opportunity to work as an assistant manager. Thank you very much for your kind offer of this precious opportunity!
    However, I have to say sorry for not being able to accept your offer. Shortly after applying for this position in your corporation, I received the admission letter from UCLA and was told this world-famous university would like to accept me as a graduate student in their Business School. After serious consideration, I have finally made the decision to go to the US first for my postgraduate study, which will absolutely promote my future career development .
    So I would like to apologize that I have to decline your kind offer, but I believe that after my graduation, if I’m still lucky enough to get such great chance to work for you, I will definitely be a more capable team player in your corporation.
    Finally, I love to offer my undying gratitude for all the efforts you have made in processing my application, and your kind understanding is highly appreciated.
    Wish you a Happy New Year and wish your corporation even greater success in 2006!
    With my best regards,
    Jane