A Gracious Tone. Your resignation letter is not the time to air grudges, take passive_aggressive shots, or otherwise be unpleasant. Regardless of how you feel about your (soon to be former) job or your boss, this letter should be an exercise in professionalism and graciousness. An excellent way to do that is to say a simple "thank you." Even if you hated your job, you got something from it at some point. Focus on that positive bit if you need to.
Even if you're not close with your boss, chances are you have a working, first_name_basis relationship. Maintaining that in your official letter is okay. You don't need to keep a Victorian level of formality here__just make sure it's a professional tone.