范文一：

A Letter Declining a Job Offer

December 24, 2017

Dear Sir or Madam:

I am responding to your job offer on December 20, 2005. I was informed that I would be offered the position as an interpreter for your company. I cordially appreciate your trust and I am much obliged to you for providing me with this valuable opportunity.

However, I have to tell you that I cannot accept it. The major reason is that I don't think I am the most appropriate candidate for this post. As a non-English major, though my written and spoken English are outstanding than most of my peers, I am not well trained in translation, not to mention interpretation, which, I believe is highly demanding. Maybe my performance in the oral examination has misled you. Actually, I am more interested and more competent in my own major, that is, program designing. Last but not least, I happened to have been offered such a position with another company.

Nonetheless, I, again, want to express my sincere gratefulness and I earnestly apologize for any inconvenience hereby caused. Finally, I hope you can find the ideal candidate as soon as possible.

Best regards.

Yours sincerely

Li Ming

范文二：

A Letter to the Editor of a Newspaper

June 20th, 2017

Dear Mr. / Miss Editor,

I am a student from Tsinghua University and I am writing to you about my experience of buying a dictionary and my complaint about the service of a bookstore.

It was about a month ago. I went to a bookstore nearby the university to buy an English dictionary. It was only after I paid for the dictionary and returned to school that I found some pages were missing. But when I went back to the bookstore to tell them about the matter, they said that I should have checked the dictionary before I left the store. According to them, it was my fault and they hold no responsibility for the whole matter.

What I want to say is that sincerity and enthusiasm are vital to the survival of service industries in such a market economy featured by fierce competition. It was quite easy for them to change the dictionary for me but they refused to do so. They will lose all customers if they persist in doing so. I hope that this letter can draw the attention of the whole society and that the problem can be solved as soon as possible.

Best regards.

Yours sincerely

Li Ming