<p>I would withdraw the offer since you no longer want to honor it. That is the right thing to do. You never know when you will run into the same person again. Maybe when applying for a grad school program. The world of academia is small and the oddest coincidences happen. Also as kids say these things or write these things so blithely, each time someone disregards their terms, it makes the situation meaningless in the future. Right now, I think there is a residual good to writing and asking your counselor to back you up on how a certain school is first choice and you will go there if accepted. As kids just break their words on this, it will count for nothing.</p>