Dear manager,
I am pleased with your position offered to me.However, with regret, I can\'t take the job.
After carefully consideration, I have realized that this position is not suitable for my career path in the long run.Several reasons may also account for my decision.One of them is that I can not make full use of my major which I learned at college.Besides, your company is far away from my home, which means that the fee for my transportation is likely to be greater than what I expected.
Although that is a great job, from what has been discued above, I cannot help but turn down your offer, which is really a tough decision, so please accept my apology.
Anyhow, I appreciate the position you offered to me.I know there are many good candidates who can fill your position.With best wishes, I sincerely hope you and your company every succe.
Yours truly,Henry