This article will address how to write a retirement letter of resignation and provide an example that you can use as a template for your own retirement letter. Preparing for retirement, and benefits available to people who leave the County.In the opening paragraph, make it clear that you are retiring. This Staff Policy Manual ("SPM") contains employee policies ("policies") of the Maricopa. This Staff Policy Manual ("SPM") contains employee policies ("policies") of the Maricopa.