A Letter Declining a Job Offer Dear Mr. Smith Firstly, thanks for your offer. I want to become a member of your company actually. But please forgive me, I can`t accept the offer job . I hope you can understand it and don`t mind it. Now I will explain it to you and believe you can get it. Yesterday, my grandmother`s neighbor called me in hurry that my grandmother got hurt in an accident and sent to nearest hospital. The doctor said that my grandmother`s left leg get hurt and can`t walk. According to doctor`s advice, my grandmother must lay on the bed for three month. It result in that I must refuse your offer. Maybe you have a question why did I not ask my parents to care about my grandmother. Because they can`t arrive at home right away. I hope you can understand and forgive me. After my grandmother recover from illness. I will apply a job in your company if you still hire people. Lastly hope you and your company every success. yours Stone It is just a practice!