"Dear Nicole:

Thank you for visiting our office and providing us with the opportunity to further discuss possible professional opportunities with our Firm.

We believe that your credentials are strong and that you have great potential. Unfortunately, this has been a year where the large number of outstanding candidates has vastly exceeded the number of openings within our Firm. It becomes impossible, therefore, to offer positions to all the fine candidates we see. After much deliberation, it is with sincere regret that we are unable to offer you a position at this time.

The interest you have expressed in PricewaterhouseCoopers is greatly appreciated. We would like to take this opportunity to wish you success in the pursuit of your professional goals.

Sincerely,
PricewaterhouseCoopers"