We appreciate your interest in our organization, but we are unable to extend an employment offer to you at this time.

You can further soften the effect of bad news by placing it in an introductory subordinate clause that begins with although, since, or because. The emphasis in a sentence is on the independent clause. Instead of saying We cannot serve you on a credit basis, try Although we cannot serve you on a credit basis, we invite you to take advantage of our cash discounts and sale prices. Revise the following so that the bad news is de-emphasized in a dependent clause that precedes an independent clause.