Baxter Conners
Vice President
Company 203
203 Wall St.
New York, NY  10015

Dear Mr. Conners,

	Thank you for your letter of February 17th.  After careful 
consideration I regret to inform you that I am unable to accept your 
refusal to offer me employment with your company.
	
	This year I have been particularly fortunate in receiving an 
unusually large number of rejection letters.  With such a varied and 
promising field of candidates it is impossible for me to accept all 
refusals.

	Despite Company 203's outstanding qualifications and previous 
experience in rejecting applicants, I find that your rejection does not 
meet my needs at this time. Therefore I will initiate employment with 
your firm immediately following graduation. I look forward to seeing you 
then.

						Sincerely,
						XXXXXXXX