We have always believed that short and to the point is the best way to portray this information without causing to many issues. Resigning will typically be handled in one of three ways so it is good to be prepared for anything they may throw your way.
1. They may congratulate you on your new opportunity and show you the door.
2. Pack your bags and get ready for a guilt trip, they will do anything the can to make you feel awful about what you are doing to the company and to them. Remember if they act this way it is only because they are thinking about themselves and all of the questions they are going to have to answer as to why you left.
3. Three and becoming more and more common they will ask what they can do to keep you. Counteroffers are career suicide and please see some previous posts as to why this is a big no no.
Take a look at this sample letter. I hope this helps!
Dear (boss):
Please accept this letter as my official notice of resignation. I appreciate
the work we have been able to accomplish together. My last day of employment
at (company name) will be (date).
Know that it is my intention to work diligently with you to wrap up as much
as possible in the remaining time that I am here to make my resignation as
smooth as possible. I am eager to leave on the most positive note possible.
Sincerely,
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