Part V. Writing 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 150 words following the outline given below: 1.对公司提供职位表示感谢 2.解释为何不能接受所提供职位的原因 3.希望予以谅解,并表达对公司的良好祝愿. [参考范文]A Letter Declining a Job Offer Dear Mr. Smith, Thank you very much for giving me so much time for last weeks interview. I was very exciting you could provide the position for me as Im a student who just graduate from college now. But I must say sorry for your believing in me. I could not be able to take this job. Because I have passed the examination to graduate school. As I have mentioned to you at the interview that I have attended the graduation exam half a year ago. At that time, I dont know the results. But now I received the acceptance letter from the school. So I couldnt be able to join in your company. Im sorry for it. But here, I still want express again my deep gratefulness to your job and warm welcome. I hope and am sure we will have opportunite to cooperate in the future. Sincerely yours, Li Ming
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