An accountant is having a hard time sleeping...
An accountant is having a hard time sleeping and goes to see his doctor."Doctor, I just can't get to sleep at night." "Have you tried counting sheep?""That's the problem - I make a mistake and then spend three hours trying to find it."

Application rejections
Baxter Conners
Vice President
Company 203
203 Wall St.
New York, NY 10015

Dear Mr. Conners,

Thank you for your letter of February 17th. After careful consideration I regret to inform you that I am unable to accept your refusal to offer me employment with your bank.

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 Company 203's outstanding qualifications and previous experience in rejecting applicants, I find that your rejection does not meet my needs at this time. Therefore I will initiate employment with your firm immediately following graduation. I look forward to seeing you then.

Sincerely,
XXXXXXXX