Dear Mr. Wu,
     Thank you for taking time to discuss with me both my career goals and the needs of your organization. I appreciate your offering me a position as a receptionist.
     Unfortunately, I must decline your offer at this time. As I mentioned when we met, I am eager to put my newly acquired travel agent skills to work and would like to begin as a assistant travel agent.
     I am, nevertheless, disappointed that we will not be working together. I hope you will understand my decision.