Personal Circumstances

January 1, 2006

Andrea Cash
79073 Oak Terrace
Apt. 321
Pinehurst, NC 28374

Dear Ms. Cash:
I have deeply appreciated the past time you have given me in our interview process and the information about your firm that you have shared with me. I also would like to thank you for choosing me for the position of _______________(TITLE). Unfortunately, at this time, I am unable to accept.

Under normal circumstances, it would be a pleasure to accept your offer to work for _______________(COMPANY). Recent family circumstances, however, have forced me to choose another path.

I would like to extend my sincere thanks for your consideration. If I can be of any further assistance to you, please do not hesitate to contact me again in the future.

Sincerely,

Drew Sterling