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This question is about internship.
You decline an internship offer in a timely manner and with grace, gratitude, and honestly. Rejecting an internship offer can be awkward and embarrassing after you vigorously pursue the opportunity. This is where having a carefully crafted email that approaches the situation with candor and professionalism can make all of the difference.
Once you've decided you won't be accepting the internship, let the company know in a timely manner. Start your email by thanking the hiring manager for the opportunity. While the company may be disappointed that you haven't accepted their offer, they'll appreciate that you respected their time and gave them enough notice to move on with other candidates. If you feel it's appropriate, offer to stay in touch, and either include additional contact information or send a LinkedIn connection request.
Anticipate the employer's response if you decide to decline a job offer. If the internship is hard to fill due to undesirable working hours and unreasonable expectations, you're probably not the first student to turn down the offer. On the other hand, the employer may be flummoxed if the internship is highly coveted and you were hand-picked from dozens of applicants.
Put yourself in the employer's shoes and consider how you would like a student to respond under such circumstances. Most likely, you would hope to hear appreciation for the offer that was extended. Even if the internship didn't come with a stipend, the company was willing to provide training, supervision and mentoring. Express gratitude when calling or emailing the employer to reject the offer,
There are a few rules to follow when sending a rejection to a job offer.
Say thank you.
Decline in a timely manner.
Make sure there are no typos or errors.
Keep the message brief, but clear.
Be apologetic, but end on a positive note.
Offer to stay in touch (if appropriate).

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