六级作文题：
Directions:For this part.you are allowed 30 minutes to write a letter to a company declining a job offer.You should write at Least 150 words following the outline given below:
　　1.对公司提供职位表示感谢
　　2.解释为何不能接受所提供职位的原因
　　3.希望予以谅解，并表达对公司的良好祝愿.

范文：

Dear Mr. Smith,

Thank you very much for giving me so much time for last week's interview. I was very exciting you could provide the position for me as I'm a student who just graduate from college now.

But I must say sorry for your believing in me. I could not be able to take this job. Because I have passed the examination to graduate school. As I have mentioned to you at the interview that I have attended the graduation exam half a year ago. At that time, I don't know the results. But now I received the acceptance letter from the school. So I couldn't be able to join in your company. I'm sorry for it.

But here, I still want express again my deep gratefulness to your job and warm welcome. I hope and am sure we will have opportunite to cooperate in the future.

Sincerely yours,

Li Ming