Box C-1234 Bucknell University Lewisburg, PA 17837 March 17, 2007 Mr. Jack Jones Manager, College Recruitment Eli Lilly Lilly Corporate Center Indianapolis, IN 46285 Dear Mr. Jones: After much contemplation, I am writing to inform you of my decision to decline your offer of employment with Eli Lilly's Executive Sales Training Program. While I appreciate this opportunity and am quite impressed with your program, I have accepted an offer with Merck. In weighing my options, I felt Merck provided an opportunity which best matched my needs as an employee allowing me the opportunity to relocate to Rockville, MD. Thank you for your time and assistance in my interviewing process. My best wishes to Eli Lilly for a prosperous future. Sincerely, Maggie Mitchell