I'm writing this letter to let you know my decision regarding the job offer. I respectfully decline the offer due to some ethical and fair reasons ,Further I would like to line up the reasons. This will help you to get a better understanding.
I am writing this letter to say thank you that you have recurited me and had face-to-face communication, but sorry to say that i feel reluctant to start job in your reputated company the reason is my father is admitt in hospital, so every day after the office , i ahave to go there to look after him and it is not easy to go from your location