There is at least one upside to every letter of resignation you write, you won't be getting fired for a poorly written letter. In a perfect world, you're resigning from your position based on the fact that you are moving on to greener pastures. On the other side of that coin, you are Joe Smith, and you're mad as hell and not going to take it anymore. While in most states, it's illegal for a potential employer to contact a past employer for much more than a confirmation of employment dates. But that said, why risk an acrimonious exit? If you have a chance for a sparkling letter of recommendation get your resignation right. It will be one of the last memories that employer has of you, show the same professionalism you always have.
Unless you genuinely fear something in the way of potential legal problems down the line, keep it positive or neutral at worst. This should be expounded on a bit. If you are resigning having just found out about illegal activity of which you were unaware, send your resignation by email where you will have a permanent record. Beyond that, while you might feel better, you're better off simply resigning. Yes, you live on a planet with over seven billion others but it's still a small world.
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