Dear Ms.

Ivy Del Rosario

"Thank you for the offer to join Tokyo Consulting Firm. I appreciate your confidence in my qualifications
and aptitude and was looking forward to joining your team. I appreciate the time you spent meeting
with me to discuss the job. Regrettably, however, the purpose of this letter is to withdraw my previous
acceptance of your offer."

It was a difficult and tough decision since I consider your company as the best suited one for me but I
will not be accepting the position due to some financial issue and personal reason.

I would, again, like to express my gratitude for the offer and my regrets that it did not work out. You have
my best wishes in finding a suitable candidate for the position. I wish you and the company well in all
future endeavors.

Hoping for your kind consideration.

Best regards,

C-jay W. De Luna

09562079862

cjay.deluna77@yahoo.com