题目
　　Directions: For this part, you are allowed thirty 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．解释为何不能接受所提供的职位。
　　3．希望予以谅解，并表示对公司的良好祝愿。

　　范文
A Letter Declining a Job Offer
December 24, 2005
Dear Sir or Madam:
　　I am responding to your job offer on December 20, 2005. I was informed that I would be offered the position as an interpreter for your company. I cordially appreciate your trust and I am much obliged to you for providing me with this valuable opportunity.
　　However, I have to tell you that I cannot accept it. The major reason is that I don’t think I am the most appropriate candidate for this post. As a non-English major, though my written and spoken English are outstanding than most of my peers, I am not well trained in translation, not to mention interpretation, which, I believe is highly demanding. Maybe my performance in the oral examination has misled you. Actually, I am more interested and more competent in my own major, that is, program designing. Last but not least, I happened to have been offered such a position with another company.
　　Nonetheless, I, again, want to express my sincere gratefulness and I earnestly apologize for any inconvenience hereby caused. Finally, I hope you can find the ideal candidate as soon as possible.
　　Best regards.

Yours sincerely
　　Li Ming