Dear **,

Thank you for your letter of today. After careful consideration, I regret to inform you that I am unable to accept your refusal to offer me a Quantitative analyst 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 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 of Quant analyst in your department this December. I look forward to seeing you then.

Best of luck in rejecting future applicants.
Sincerely,
**