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.
Your End Game. When you hand in your resignation, it can kick off a bit of chaos__your position will need to be filled, but your duties will also need to be covered until they can replace you. As part of your resignation letter, it's a good idea to convey what your availability is during that transitional period.