Dear [name of the person who signed the rejection letter],
Thank you for your letter of [date of the rejection letter]. After careful consideration, I regret to inform you that I am unable to accept your refusal to offer me [employment with your firm / a contract to publish my book].
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 [name of the company/school/agency that sent you this letter]'s outstanding qualifications and previous experience in rejecting [applicants / manuscripts], I find that your rejection does not meet with my needs at this time.
Therefore, I will initiate [employment/publishing] with your firm immediately following [graduation/job change, etc. - get creative here]. I look forward to working with you.
Best of luck in rejecting future [candidates/manuscripts],
Sincerely,
[your name]PS. I will keep your contact information on file for 3 months and will contact you if my situation changes.
Written by: Author Unknown
Adapted from original source: http://www.comedy-zone.net/jokes/laugh/work/work004.htm