Dear James,
Thank you for your recent interest in the accounting position you ---69--- for with the Accounting Division of Gary Armstrong Corporation.
We have reviewed your qualifications. And it is with regret that I must inform you that we have ---70--- applicants whose qualifications are better suited for this particular position.
We have also reviewed your background for other possible positions, and we do not currently have one that would effectively use your qualifications and experience. We do not anticipate more openings in the ---71--- future.
---72---.
Sincerely,
Sharon Sala
Human Resources Department