【答案解析】[参考范文]
Dear Mr. White,
Thank you very much for offering me the sales associate position in your company. I would like to accept the offer, but I cannot due to the following reasons.
I decline it because I have accepted another offer that is more in line with my skills and career goals. What"s more, two hours" commute to your building is really a burden to me, because there is no direct bus leading there. On account of these two reasons, I believe you can understand why it is not possible for me to accept your offer. I hope this does not cause you too much inconvenience.
If possible, I will work hard for our future cooperation. I do appreciate your kindness to talk about the details of the position to me. And I wish that your company would achieve greater success.