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Dear Mr Smith:
I’m writing this letter to express my sincere apologies for not informing you directly of my decision to decline your job offer. In fact, I was about to respond to your email when someone from your company called me. I therefore expected him to notify you of the content of our telephone conversation. I told him that I could not accept the offer at this time because I am still committed to my company. However, I hope that in your next recruitment you will consider me again as a candidate.
I would like to take this opportunity also to express my gratitude for your offer from such a prestigious company as Jan Asher Consultancy.
Again, I sincerely apologize for this incident.
Sincerely yours,
John [surname]