If this didn't come from a trusted source, I would not believe it, let alone post it. But a friend at another department just sent me a note telling me that her entire department received an email this afternoon from one of the students who had been offered admission to their graduate program. The subject line was simply "Declining Your Offer." The body simply said, "I'm not coming." And that's it!
Congratulations to the department who succeeded in recruiting this student!