Declining Offers

[mstiger]

Thanks to everyone for standing up for me.  Even if my letter may not be grammatically correct, it is only D*CK*W*D* who critize minor details of those who try to help.  I personally sent a letter (as opposed to making a phone call) for several reasons:
1) It is more formal
2) Sealed the deal (or lack of a deal) - I have paper proof of my response to their offer
3) It is so much easier to decline via a letter than face-to-face or over the phone (at least for me).

Good luck with your job searching!  And congratulations to those who found a job and now have the luxury of declining other offers.

[Krisace]

Maybe use the language that all of us familiar with this process and rejections can relate to...

Dear ___:

Thank you for allowing me to interview me with your firm.  After much deliberation and careful thought I have decided not to accept your offer of summer employment at this time. I received many offers from well-established firms such as yourself and I encourage you to extend me an offer in the future.  Best of luck in your search to find summer associates,

Sincerely,

         _____________

(Just kidding.  I thought it'd be fun to write a vindicating sort of letter as we all probably would like to!)