[Date]

[Addressee]

Dear [Name]:

It is with great sorrow that I am hereby tendering my 
resignation to you. 

Although there is much to say, I believe the reasons for this 
decision are known, and I will therefore leave them unsaid 
at this time. I shall deliver all property of the firm in my 
possession. 

I appreciate having had the opportunity of being a member 
of [name of firm] for so many years and offer my best wishes 
for your continued success. 

Very truly yours,