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.
The Hand_off. Finally, state your willingness to help out with the transition. You don't need to go into great detail (and definitely don't promise anything you can't deliver), but a couple of lines stating that you'll ensure a smooth wrap_up of your duties will show that you're in the game until the very end. Obviously, feel free to adjust this a bit based on your experience and your company culture, then submit it via the typical procedures at your company.