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.
Acceptance With Displeasure. It's possible that your boss won't take immediate action like the reaction above__but will make it clear that he or she isn't exactly happy about your resignation. Maybe, for example, she'll mutter a curt, "Thank you for letting me know," followed by two weeks of obvious displeasure or denial that you're leaving__through gruff comments ("You know, you're really leaving us in the lurch") or a refusal to interact with you more than absolutely necessary.