Dear Mr. Walters,
It is with great regret that I must decline the offer of Assistant Manager at the Hilton Corporation.
While I was extremely flattered by the job offer you extended to me, my choice to turn down the job comes in lieu of a position at a different company that provides a better fit with my skill set, and is also more compatible with my current schedule. For these reasons and more, I have chosen to decline your generous offer. Please know that this decision should not reflect poorly on you, as I would have been very satisfied with the role; however, given my existing options, I believe the other position I have chosen is the more appropriate step for me at this stage in my career.
Despite this decision, I sincerely hope that I can maintain positive relations and good communication with you in the future, and I would be happy to stay in touch to contemplate a position at Hilton Corporation in future endeavors. I would also be more than willing to recommend any friends and colleagues who would be a good fit for the position.
Again, thank you very much for the generous opportunity, and I sincerely wish you well in your future endeavors. You may absolutely feel free to contact me by phone or email at any time if you wish to discuss the situation and the factors behind my decision further.
Thank you for your time and consideration.
Sincerely,
