Dear Mr. Gilhooley,
Thank you very much for offering me the position of Tunnel Engineer with SAMSUNG COMPANY. It was a difficult decision to make, but, I have accepted offer a position Tunnel Engineer with IMPREGILO COMPANY for project in Qatar.
I sincerely appreciate you taking the time to interview me and to share information on the opportunity and your company.
Again, thank you for your consideration.
Regards
Woraphong Kiatmetha
Dear _____________, I would like to thank you and [Insert Company Name] for your generous employment offer; for various reasons, however, I am declining the opportunity. The position and compensation were adequate, but, because of other circumstances, I have accepted an employment offer from a different company. Thank you for considering my application and giving me the chance to interview with your company. Sincerely