I appreciated being able to meet with you regarding the position and being given the time to consider your offer. Although there are several appealing aspects to this position, I have decided to decline your offer. At this point in my career, I do not believe it would be in our mutual best interests for me to accept. I want to thank you for considering me for the position and for the courtesy you and your staff have shown me. It was a pleasure meeting you.
Many students are fortunate to get several interviews within a short period of time.
If you receive, and decide to accept, an employment offer from one of your prospects, you have an ethical obligation to inform all the other employers of your decision and withdraw your application for the position. Your letter should express appreciation for the employer's consideration in granting you an interview. Like all job search correspondence, stress the positive. Earlier this week, I was offered a position as Editor for a regional sport publication and, after careful consideration, have decided to accept it. This position provides a good match between my interests and skills at this point in my career.