Rescind Acceptance of Job Offer
RE: Job Offer - __(Name of Position)__
Thank you so much for offering to me, the position of __(type of position)__ with __(name of company)__. Regrettably, I must rescind my acceptance of your offer.
I was fortunate to have received another very impressive job offer directly after I had accepted your offer. This has left with me with making the very difficult decision of which organization best meets my needs. It was a tough situation to be placed in. After lengthy consideration, however, I surmised that the other company is offering the best combination of __(list a couple type of benefits: i.e. remuneration package/time schedules/shorter commuting distance for me)__.
Thank you again, for your kind offer to me. It is not common practice for me to rescind job offers and I truly regret that I was placed in a position to have to make this difficult decision. Please accept my apology for any inconveniences this may have caused you.