Note For Not Accepting Offer Letter For The Job

can anyone tell me how to write a note to someone for not accepting the offer letter. but the note should be like thanking them for considering and giving one a chance to work with them. actually a friend of mine got offer letter from one company... in the mean time current employer give my friend promotion and pay raise now my friend is not intrested in switching.

wajiha,
an offer becomes a contract only if it is accepted by both the parties.
you may keep the candidate's cv in your databank of eligible people for future prospects.
otherwise the correspondence is complete from your side by serving him/ her an offer letter. Now the ball is in the other court, let the second person decide.
surya