I'll veer away from the legal status aspects of it :) But as far as rejecting an accepted offer, an offer letter isn't binding. It is signals your intent to s

I'll veer away from the legal status aspects of it :) But as far as rejecting an accepted offer, an offer letter isn't binding. It is signals your intent to sign a contract (i.e. that long employee agreement that no one reads). And even when you sign the agreement depending on which state you reside in, you are probably in a "right to work" state which means you can quit without cause, and they can fire without cause. So rejecting an accepted offer isn't that big of moral deal to me. The main thing is what is making your change your mind. Another thing to consider is the size of the market where you are. If you are in a small market (say Spokane, WA) then word might get around that you are "wishy-washy". In a larger market, maybe not. I've been on both sides of this before. From the employee side, I'd reject an accepted offer if something came up that gave me pause. I've rejected an accepted offer when I realized I didn't really want to move to Boston. Things change. They understand that. From the employer side, I'd rather someone reject an accepted offer vs. coming to work and not really wanting to be there. It costs quite a bit of money to on board an employee - benefits, computer, parking passes, etc. While some of that might be in the works because you accepted, I doubt much of it is. I'd rather eat the cost on the few things I did vs. bringing you on and having you quit a few months later or having to fire you later for not working out.