Well, if you’re going to receive a rejection letter, you couldn’t ask for a lovelier one than this:
Dear Lisa,
Thank you for letting us consider “*****” for our “*****” Issue. I regret to say that after much serious consideration we are going to have to let this one go.
I want to thank you very kindly for your patience with us as we worked through our final decisions. We certainly find it difficult to let good stories go.
We apologize for the long wait, and we hope you will find a great home for “*****” soon!
Best wishes,
“Editor”
I thought it was a decent story, too… so it’s already on its way to what will (hopefully) prove to be its new home.