【正确答案】 Dear Sir/Madam,
Thank you very much for offering me the position of General Manager Assistant I am really grateful that you think I'm equal to this job. However, I am so sorry to say that I have to decline this job.
It's not because I don't like this job or feel discontented with the salary you offer. In fact, everything meets perfectly with my job expectation, except that the working place is too far away from my residence. It's a difficult decision to make, but I have accepted a similar position from another company, which will save me an hour's course on the way to work.
I am really sorry if I cause you any inconvenience. But I resolutely believe that you can find a more suitable person for this position with all your attractive conditions.
Respectfully yours,
Li Ming

【答案解析】本文要求写一封婉拒工作机会的信，文章内容安排如下：
第一段表示感谢，并表明不能接受这份工作。
第二段解释自己不能接受这份工作的原因。
第三段表达歉意和祝愿。