Mr. Jack Jones Manager, College Recruitment Eli Lilly Lilly Corporate Center Indianapolis

Box C-1234
Bucknell University
Lewisburg, PA 17837
March 17, 2007

Mr. Jack Jones
Manager, College Recruitment
Eli Lilly
Lilly Corporate Center
Indianapolis, IN 46285

Dear Mr. Jones:

After much contemplation, I am writing to inform you of my decision to decline your offer of employment with Eli Lilly's Executive Sales Training Program. While I appreciate this opportunity and am quite impressed with your program, I have accepted an offer with Merck. In weighing my options, I felt Merck provided an opportunity which best matched my needs as an employee allowing me the opportunity to relocate to Rockville, MD.

Thank you for your time and assistance in my interviewing process. My best wishes to Eli Lilly for a prosperous future.

Sincerely,

Maggie Mitchell