i have worked most of my life in title/escrow until the market turned in 2008. Since then i have worked for a law firm handling foreclosures in the accounting dept. the last three years have been simply awful. Upper management has no idea how to treat employees. they have no idea of the work that is done every day. they do not value their employees. i have heard the owner of the co. say if they cant do the work i will hire monkeys to do it. Hence.... I'm quitting my job. going to retire early. writing a resignation letter and trying not to be too negative. i do not care about "being re-hireable". I would NEVER go back once i leave. Any ideas on how to write my resignation/retirement letter?