Spot the Signs. You may receive this reaction if you're a high_ranking executive or director. These positions can be difficult to replace quickly, so it may be worth it to your company to tempt you to stay rather than letting you go without a fight. It can also happen if you have extremely specialized knowledge that would make it challenging to replace you. On the other hand, if you're in an entry_ or mid_level position, and someone could be hired into your position without much trouble, it's less likely your boss will put up a fight__and a counteroffer.
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.