The Thank You. Next, it's always a good idea to thank your employer for the opportunity, describing some of the key things you've enjoyed and learned on the job. And yes, this is true even if you're thrilled to be leaving. Remember__you may need these people for a reference down the line, and leaving things on a good note will leave a lasting (positive) impression.
You want your intent to be as direct as possible. You are leaving, plain and simple. There's no need to mention where you're going. You can discuss that with your boss (though you're not obligated to do so) and your colleagues if you want, but there's little purpose for including that in your resignation letter. That's especially true if you're moving over to a competitor__you don't want to create ill will in this letter or cause any drama.