Baxter Conners
                Vice President
                Company 203
                203 Wall St.
                New York, NY  10015

                Dear 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