Not Joining After Accepting Offer

Dear [Employer's Name],

I hope this email finds you well. I am writing to inform you with regret that I will not be able to join [Company Name] as [Position], as previously accepted. After careful consideration and evaluating my current circumstances, I have come to the difficult decision that it is not feasible for me to proceed with the employment at this time.

I sincerely apologize for any inconvenience this may cause, and I want to express my deepest gratitude for the opportunity extended to me. I am truly honored to have been selected for the position, and I deeply regret any disruption this may cause to your plans.

I understand the importance of finding a suitable replacement quickly, and I would be more than willing to assist in any way I can to ensure a smooth transition. If you would like, I can provide recommendations for potential candidates or participate in the interview process. Please let me know how I can be of assistance.

Additionally, I will promptly return any company property that was provided to me during the hiring process. Kindly let me know the best way to coordinate the return.

Once again, I apologize for any inconvenience caused, and I genuinely appreciate your understanding. I hope that our paths may cross again in the future under different circumstances. Thank you for your time and consideration.

Sincerely,

[Your Name]

Feel free to modify this template according to your specific situation and the nature of your interaction with the employer. It's important to maintain a professional and respectful tone throughout the letter.