I've never written a letter declining an offer as such... a phone call to the interviewer and sometimes the HR dept. is what I've done a couple of times.
About.com has a couple of good ones:
http://jobsearchtech.about.com/od/jobofferletters/
For reason, ruling alone, is a force confining - and passion, unattended, is a flame that burns to its own destruction - Khalil Gibran
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