Dear [Interviewer’s Name]:
Thank you for your letter of [date of rejection letter].
After careful consideration, I regret to inform you that I am unable to accept your refusal to offer me employment with your firm. This year I have had been particularly fortunate in receiving an unusually large number of rejection letters. With such a varied and promising field of candidates, it is impossible for me to accept all refusals.
Despite [Firm’s Name]’s outstanding qualifications and previous experience in rejecting applicants, I find that your rejection does not meet with my needs at this time. Therefore, I will initiate employment with your firm immediately following graduation. I look forward to seeing you then.
Best of luck in rejecting future candidates.