Address the candidate by name.
Thank the candidate for the time, effort and interest in the company.
Write a supportive sentence about the candidate's qualifications, experience or, at very least, enthusiasm or motivation.
Make it clear that the reason you didn't hire the candidate was because you found someone else with better qualifications and experience.
Offer some feedback on how they could improve their interview performance.
Wish the candidate good luck in his or her career development.
Close the letter formally with "sincerely" or "best wishes."
Sign your name, including your title.

要点摘要:

用姓名来称呼应聘者。
对应聘者所付出的时间，努力，以及对公司所表现出的兴趣表示感谢。
对应聘者的能力，经验，或至少是积极性或干劲予以积极的评价。
要说明他人落选的原因是因为你有更好的选择。
给他们一些反馈，告诉他们如何提升应聘技巧。
对他们的职业发展予以祝福。
以“谨启”或”致以最良好的祝愿”结尾。
签上你的姓名以及你在公司的职位。