Subject: Human Resources
Dear Hiring Manager,
Thank you for your letter of March 16.
After careful consideration, I regret to inform you that I am unable to accept your refusal to offer me a position in your department. 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 your firm'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 assume the position in your department this August. I look forward to seeing you then.
Best of luck in rejecting future applicants.