Thank you for your letter. After careful consideration, I regret to inform you that I am unable to accept your refusal to offer me a job.
This year I have been particularly fortunate in receiving an unusually large number of rejection letters. With such a varied and promising field of candidates, it is impossible for me to accept all refusals. Despite your firm’s outstanding qualifications and previous experience in rejecting applicants, I find that your rejection does not meet with my needs at this time.
Therefore, I will initiate employment on Monday. I look forward to working with you.
Best of luck in rejecting future candidates.
(sign your name here)