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|Baxter ConnersVice PresidentCompany 203203 Wall St.New York, NY 10015Dear Mr. Conners,Thank you for your letter of February 17th. After careful consideration I regret to inform you that I am unable to accept your refusal to offer me employment with your bank.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 Company 203'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 initiate employment with your firm immediately following graduation. I look forward to seeing you then.Sincerely,XXXXXXXX