The New Yorker
From Rejection Wiki
Prose Rejections
Standard
2010
We regret that we are unable to use the enclosed material. Thank you for giving us the opportunity to consider it.
Tiered
2011
We're sorry to say that this manuscript is not right for us, in spite of its evident merit. Unfortunately, we are receiving so many submissions that it is impossible for us to reply more specifically. We thank you for the chance to consider your work.