However, if you know the right signs to look for, there's a good chance you can figure out what kind of reaction to expect__and that can make the conversation go much more smoothly. Here are a few common reactions and how to anticipate which one you'll receive.
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.