Even if you have yet to start a position, you can use this resignation letter to reject a job offer.
Dear Mr./Ms. (Hiring Manager)
Thank you for considering me for (position) at (company). I have always admired the service and dedication that your company provides. However, at this time I must respectfully withdraw my application, as I have (taken a position elsewhere, relocated, etc.).
I appreciate the generous offer and I wish you the best of luck with your search. Thank you again for your consideration.
