Why might you still want to write a resignation letter? Many experts believe that writing a formal or even a basic resignation letter when you're leaving your current job helps make you seem more courteous and professional. However, the real reason to write a resignation letter is to create a paper trail documenting that you have given notice (if your employer requires two weeks notice or some other amount of notice) on a certain date, and to formally kick of the process should there be any legal hiccups (quite rare) with incorrectly processing your final paycheck and last day of benefits.
State Your Intent. The whole theme of your resignation letter is the statement that, well, you resign. You don't need to play coy__the time has passed for you to fish around for a counteroffer if it's gotten this far. At this point, you've made your decision to leave, and this letter needs to reflect that.