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.解释为什么不能接受所提供的职位。

3.希望予以谅解，并表达对公司的良好祝愿。

A Letter Declining a Job Offer