Dear Ms. Brookings,

I would like to thank you for the courtesy extended during my visit. I was impressed with the quality of the services provided at Berry Hills Hospital and the professional attitude of your faculty and staff.

After careful thought and deliberation, I have decided to decline this opportunity. This was a difficult decision and I sincerely appreciate the offer of the position of Physical Therapist. I am sure that the person selected will enjoy working with your fine hospital community.

Sincerely,
(Written Signature)