I got this gem (and a smile) from a potential employer this morning: It’s the best rejection letter I've ever had (and one of the most final).
I feel both proud and deeply rejected :)
We refer to your job application of August 5th 2008 and thank you for your interest in the above position.
We regret to inform you that we cannot take your application into consideration for this post as your qualifications and broad experience do not match well enough with the requirements. In fact, you are absolutely overskilled for this vacancy and we would not be able to offer you a challenge in line with your management experience.
As we are not able to propose you a suitable alternative, we deleted your application file from our database.
We wish you to find a new challenge through other channels and thank you again for your attention.
Good luck and kind regards