Dear this.to.firstName,

Thank you so much for offering me the position of job.title at company.name. After careful consideration, I have decided to decline the offer. The position seemed really positive.attribute, but reason.for.declining.

I really enjoyed meeting with you, and really appreciate the time you took to discuss this opportunity with me. company.name seems like a very positive.attribute place to work, and I hope that we have the chance to work together in the future.

All the best,

this.firstName