Graduating and looking for a job?

Dear [Interviewer’s Name]:

Thank you for your letter of [date of 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.  This year I have had 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 [Firm’s Name]’s outstanding qualifications and previous experience in rejecting applicants, I find that your rejection does not meet with my needs at this time.  Therefore, I will initiate employment with your firm immediately following graduation.  I look forward to seeing you then.

Best of luck in rejecting future candidates.

Sincerely,
[Your Name]

(thanks, Mikey)