I need advice about what to write in a letter declining an offer. I visited the school and everyone was extremely nice. The advisor of the program organized my whole visit. He found a grad student for me to stay with, took care of my meals, made two full days of meetings with the students and faculty, set up a tour of the campus and town for me and even got me a ticket to attend a show with a current student. He also took care of securing me a strong funding package that I learned from my visit few receive.
My visit was awesome, but the program doesn't fit for me. Mostly, it's the cost of housing and not enough research opportunities.
I feel bad so much effort was put into my visit and I want to write a nice letter declining the offer. What should I say or include to express my appreciation, but nicely decline?