A Professional Greeting. Your letter should be addressed to your boss. There's a good chance that this letter will merely end up in a file in HR, but it starts with your boss. Assuming this is someone with whom you work reasonably close with on a daily basis, it doesn't have to be super stiff and formal. Specific and professional is the right tone here.
You'll have plenty of time to vent personally about your work grievances as you leave, but really, you stand to gain nothing by putting negativity into your resignation letter. And unless you're leaving the state and your current industry, you always run the risk of running into the same people later on. So you're far better off taking the high road and making sure your exit is a classy one.