Dear Hiring Manager,

Thank you  for your letter of March 1.  After careful consideration, I regret to inform you that I am unable to accept your refusal to offer me a 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 companies 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 in your department this August.

I look forward to seeing you then.

Best of luck in rejecting future applicants.

Sincerely,
Interviewee