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Dear Mr. Toombs:
Thank you for forwarding your résumé to our offices and letting us know of your interest in the accounting area. Although your experience and academic credentials certainly look appropriate for such a position, we have no openings at the current time.
With your permission, we will keep your name in our active file for the next few months, and should we learn of a vacancy in the accounting area, we will again review your information and talk with you further.
Thank you for writing. Your work history is a gold mine—we know you will make an excellent employee with such a breadth of experience.
Sincerely,
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