Retirement letter is an official letter of communication to inform the organization about your imminent retirement.  It is a formal letter and is generally addressed to the immediate superior who may then forward it to the HR department.  It is generally written about four to six weeks prior to the actual date of retirement.

Begin your letter by stating the reason for your writing which is your impending retirement.  Mention the date of retirement along with the post from which you are retiring.  Include particulars about medical and other relevant details including retirement benefits which you may be entitled to.

Take the opportunity to acknowledge and appreciate the co-operation of the people in your own and other departments.  As a gesture of goodwill offer to help your successor in any which way you can, to ensure a smooth transition.  After putting in a number of years of service, your help may prove invaluable to the organization during this period of changeover.

Before concluding, make sure to leave a communication address and contact numbers where the company can reach you. 

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