I'm accepting a job offer... but not with you.
<your name here>
Thank you for your job offer of Y. I was very fortunate to have 5 offers from which to choose. It was a tough decision but ultimately I decided to take a role doing Z. <optional reason why> I was quite impressed by your company and would like to keep in touch as our needs may intersect again. If you need help filling the role I have some colleagues who I think would excel in such a position.
Again, thank you for your time and offer.
Edvins Reisons wrote:I think there is no harm in saying that you don't want long commute/ frequent travel/ whatever other difficult to change element of the job description. On the contrary, it may prevent them from bugging you with similar unsuitable propositions in the future.