It is considered courteous to say goodbye to your hosts, friends, colleagues or employers when you are leaving. This is true especially if you are leaving for good. With the advent of the Internet and other means of sharing information, not many people know how to write a fitting farewell letter.Of course like any other good letter, a good farewell letter should have the recipient’s address. The tone used in the letter should be the same as that you would use in addressing the recipient in a face to face situation. Express your gratitude to the recipient as you announce your departure giving reasons for your leaving. The length of the letter depends on your relationship with the recipient. Be polite even if you are leaving under grievous circumstances.