Breaking up with someone can be a monumental phase for some, while for others it is just a rite of passage. However, only the concerned person can tell whether he/she has been through heaven or hell. If you find that giving up on someone is hard, or you just want to look for a way out of a relationship, a break up letter is the way to go.
Firstly, it will redeem you of the guilt that comes with being blamed for heartbreak. Secondly, it is a dignified way of telling a person that things are not meant to last.
Nevertheless, writing a break up letter requires only one basic thing, honesty. The truth reigns supreme. Tell the other person your true feelings; how you felt when it was wonderful, and how you felt when things started to break apart.
What you basically need to do is that you need to know what went wrong. You need to point these things out. You have to start with the problems.
The second step is to cover every detail. Do not leave room for questions or doubts. Tell the other persons all of the details, very clearly. By the time you are done with your letter, it should not leave the writer with any suspicions or doubts.
Make sure that you do not sound rude or heartless at any point. Make sure that you mention the good things about the relationship, because if you are willing to write a break up letter it means that the relationship was worth your while. This will ensure that the reader is not left with a bad feeling after they have read the letter.
In the end, make sure you wish the person well for their future. Point out that it is not the end of the world and that there is plenty to look forward to.
Also make sure you mention that the break up is the last resort, and that you wish that things could have been different. However, be firm when you say your goodbyes, because it may ruin the break up if you leave room for improvement.