I wrote this letter many years ago:

Pennsylvania State University Admissions
Address

Dear Sir,

I have received your acceptance for admission, and I regret
to inform you that I will not be attending your university in
coming years.

As a senior in high school, I have applied to many other fine
institutions to further my education. And, although yours
ranks high among them, Im afraid that you failed to qualify.

Elimination under my system doesnt mean that you are not
qualified to educate other fine young men and women. It
merely reflects the high caliber of colleges and universities
competing for my acceptance.

My best wishes for your future.

Sincerely,

Brian Jay Gould