A resignation acceptance letter serves as a formal acknowledgment of an employee's decision to resign from their position. It typically expresses gratitude for their contributions, confirms the last working day as per company policies, and provides any necessary instructions regarding the transition process. The letter should maintain a professional and positive tone, wishing the employee success in future endeavors. Additionally, it may include details about final settlements, exit procedures, return of company assets, or any remaining obligations. If applicable, it can also mention a smooth