Dear Warren:

As you know from our meetings and phone conversations, I am very excited by the prospect of working for Big Guns. Your sales and marketing team is among the most impressive I have met in my job search. Your plant is clean and efficient, and I also find the natural beauty of New Mexico very alluring.

In short, I am eager to accept your offer and begin working for Big Guns. However, I should tell you that I have received another offer of employment with Bombs, Bombs, Bombs in Cleveland, Ohio. While everything at your organization holds a greater appeal for me and my career, I must tell you that they have offered a salary $4,000 a year higher than your offer. Because I am concerned about paying student loans, this extra money is very welcome.

Instead of accepting their offer immediately, I wanted to reiterate my continued interest in Big Guns and to express my hope that we can come to terms on this matter and begin our happy association as soon as possible.

I eagerly await your response.

Sincerely,

Heather Gatling