Dear Prof:
Thank you for your letter of Feb.28,in which you grant admission and financial aid to me. I am sprry to inform you that I must decline yourgracious offer because,before receiving your letter,I had accepted a similar offer of admission and financlal aid from another institution.
For this position,I can recommend Mr.xxx who has applied to your deparnment.
In terms of scholastic capacity and work ability,he is also a strong applicant. He,however,has not received notification of admission or financial aid. I believe he will be delighted to accept your offer.
Please accept my deep appreciation for your very kind assistance to my.
application.
Sincerely yours,
