Dear :

Thank you for your prompt response to our job offer.

In your letter of [date], you suggested that we increase your base salary to $. Although we understand your position, we cannot increase the base salary beyond $ per annum. However, we can include a performance bonus of %, subject to each year's review. We will also include $ to cover your relocation expenses.

If you have any further questions or comments, please feel free to contact me.

Sincerely yours,

[name]

[title]