Date:_

To:_

Dear ________:

Having been away from the office for a few days, I didn't read your letter of ________, 20 _, until today.

While I am sure the young man you wrote to me about wouldn't warrant the recommendation you gave unless he is truly exceptional, I believe it would be unfair to him to set up an interview at this time.

We have just had to lay off twenty four employees and there is no way that I could justify hiring someone new under those circumstances. We anticipate that business should improve over the next six months, but for now, the timing is off.

I am sorry to have to disappoint you. You know, under the right circumstances, we are always looking for bright young people with potential.

Thank you for considering our company.

Yours truly,

_________________________