I am most appreciative of your offer of employment. It is
unfortunate that your offer arrived when it did, as I have
just accepted another position. Should my situation
change, I will be in prompt contact with you. However, I
believe the firm which I have chosen to associate with
holds great career promise.
Thank you for your time and consideration.
I feel obliged to make some sort of official statement to
the employees and hope for your guidance as to the content
thereof.
I would be most grateful for your thoughts and advice on
this most sensitive matter.