1. The reader has the right to be informed why his or her advice is rejected. However, a long letter is not needed. Explain only an adequate reason in order to ensure the reader that you have read and considered his or her advice, but clearly state that you cannot apply it this time. Do not forget to thank him or her for his or her suggestion.
  2. Analyze the advice thoroughly that the reader has given you, this is to ensure him or her that you considered his or her suggestion. Tell him that, unfortunately, there are still conditions that you have to reevaluate.
  3. Acknowledge the reader for giving hi or her advice.


[Senders Name]
[Address line]
[State, ZIP Code]

[Letter Date]

[Recipients Name]
[Address line]
[State, ZIP Code]

[Subject: Normally bold, summarizes the intention of the letter] -Optional-

Dear [Recipients Name],

I have read your proposal that we hire a new accounting clerk for our accounting department. I do understand that we are swamped with work from time to time. However, this plan is not feasible at present. Our given budget will not allocate for another staff. Nevertheless, we will look this up after a few months and see if we can request for a budget increase that can allocate for additional staff. Thank you for your excellent ideas.


[Senders Name]
[Senders Title] -Optional-

[Enclosures: number] - Optional -
cc: [Name of copy recipient] - Optional -