unable to accept your refusal

Digging through my files I found this little treasure.  I am not sure who sent it to me originally but I do know that I cannot take credit for the idea, though I do think it is really funny and if you choose to use it please tell me what response you get.

Dear[Interviewer's Name]:
Thank you for your letter of [Date of Interview]. After careful
consideration, I regret to inform you that I am unable to accept your
refusal to offer me employment with your firm. This year I have been particularly
fortunate in receiving an unusually large number of rejection letters.
With such a varied and promising field of candidates, it is impossible for
me to accept all refusals.

Despite [Firm's Name]'s outstanding qualifications and previous experience
in rejecting applicants, I find that your rejection does not meet with my
needs at this time. Therefore, I will initiate employment with your firm
immediately following graduation. I look forward to seeing you then.
Best of luck in rejecting future candidates.
Sincerely,
[Your Name]