三、拒绝信结构公式
　　右上角：日期。
　　左上角：称呼。
　　正文：
　　第一段：交代写信目的，委婉表达自己对邀请、请求等的拒绝，并向对方表示感谢。
　　第二段：具体阐述拒绝对方的理由。
　　第三段：希望不会给对方带来不便，向对方表示抱歉和祝愿。
　　右下角：署名。

　　例
　　Directions : For this part , you are allowed 30 minutes to write a letter to a company declining a job offer . You should write at least 120 words following the outline  given below in Chinese :
　　1.对公司提供职位表示感谢。
　　2.解释为何不能接受所提供的职位。
　　3.希望予以谅解，并表示对公司的良好祝愿。

　　参考范文
Jan. 12, 2008
Dear Mr.Wang
　　I am very sorry to tell you that I have to decline your job offer . To be honest , it would be a very good chance for me to work in your company . However , the current situation doesn't allow me to do this .
　　This has been a difficult decision for me , but I have to do this . On one hand , I have accepted another job offer before you informed me your decision , which is more in line with my skills and career goals . On the other hand , two hours' commote to your building is really a burden on me . On account of all these , you can understand why I could not accept your offer .
　　I hope this does not cause you too much inconvenience . Anyway , I do appreciate your kindness to discuss the details of the position with me and give me time to consider your offer . Meanwhile , I wish that your company would find a more suitable talent as soon as possible .

Sincerely yours ,
　　Jane