Go over the history of the relationship. It’s good to objectively outline what has transpired in the course of a relationship. This will give the writer focus in conveying key points in the letter. If the relationship was romantic with good and bad times, talk about them and give the right level of importance to each moment.
Be brief if the goodbye is not on good terms. As stated earlier, it is important to go over the entire relationship, but keep in mind that harping on a negative topic will only serve to make bad feelings linger on further than intended. Use discretion with personal attacks. Remember, if this is truly an absolute goodbye, the letter should not serve as an opportunity to work out feelings. The need to go over negative issues at length may signal a need to continue with the person or situation until bad feelings are resolved.
Keep options open. This is not always viable, but whenever possible, make sure that the recipient of the letter is not left feeling that they were completely shut out of the writer’s life. Mature people understand that people are in their lives for a season. Some seasons are longer than others and there may be opportunities later on in life for paths to cross. Make that clear unless the ties have to be broken permanently for mental health and stability.
Hand write the letter. Emails are the communication method of choice for most people. This is not always appropriate for goodbye letters. The writer wants to convey feelings of honesty in the letter. Writing the letter freehand will signal to the reader that the writer was sincere with all thoughts in the letter.