In the opening paragraph, make it clear that you are retiring. 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.Place your closing phrase two lines below the end of the letter's body. In this article, we discuss how to write a retirement letter and we provide an example letter to help you draft your own. Your retirement resignation letter should begin with a header that states the contact information of the sender and addressee as well as the date. Unused vacation leave not to exceed 240 hours plus eligible unused bonus leave is paid in a lump sum. However, if you are a TSERS retiree considering employment in a position eligible for participation in the ORP, see additional guidance below. Sample For Employment Termination Letter.