A resignation letter can also help your boss and your company start the transition process, get a replacement for you approved, and start planning internally, etc. The paper trail is beneficial all around. So what should go into your letter? Let's look at some examples of what to do (and perhaps more importantly, what not to do).
However, at most companies, there's no formal requirement that you do so. Most employment in the United States is called "at will", which means that your current employer can fire you at any time and for any reason (except those that are prohibited under law).