You recently met a manager from a new company that opened in your town. After the meeting， he wrote to you， offering you a job in this new company. However， you want to stay in your present job. Write a letter to the manager， and include： thanks him for the offer， explain why you want to stay in the present job， recommend a friend to take the job in the new company.

　　Rewritten Sample writing：

　　My sincere apologies for the delay in my response， as I wished to consider your offer in detail.

　　First， I wish to express my gratitude for your generous offer， which was important to me， nevertheless after consideration I believe that I would prefer to stay in my current position.

　　As a structural engineer， the design of economical residential buildings to accommodate general people was a dream of my childhood， and presently I am very fortunate that I am able to fulfill my dreams. As a result， it would be my intention to remain with my present work.

　　At the same time， and this may be of interest to you， I would like to recommend a friend， Bob Gillett， who was a colleague of mine， to apply for the position that you offered me. He is specialized in environmental engineering and has ten years’ working experience. I believe he would be the perfect candidate for your company. I have also spoken with him in brief and you can contact him directly on 0432783157. I am sure he would be pleased to hear from you.

　　Thank you once more for your kind consideration and with best wishes.