How to Write an Effective Break Up Letter

Breaking up is probably the most toughest thing to do because it involves the person with whom you are the most intimate and felt close at some time. What does breaking up mean to you? Staying 'just friends,' returning all the gifts, letters, photographs, etc., or does it mean that you want to cease all communication for some period of time or for good?
The most appropriate and easiest medium to break up with your partner is a letter. To write an effective break up letter, you need to note a few things before you start off.
Be Sensitive
The first and foremost thing is to be sensitive towards the partner and bear in mind all the time that you have taken the decision and had the time to think over it and deal with it, but it may be a shock to him or her. Do not make the letter an outlet for your anger, frustration, etc.
Reason and Clarity
Make it clear that you cannot or do not wish to be with him or her. Give reasons and explain him or her why you took this decision. Make him or her see reason behind your decision, so that it sinks in better and the recipient does not have hopes of trying to change your mind. Be firm yet very polite.

Keep your Ego Aside
You have already killed the companionship, do not make things worse by fanning your ego. Maintain dignity while expressing your feelings, bitter or sweet.
Beginning the Letter
Starting the subject is the crucial thing in a break up letter. Be subtle while announcing the news. Avoid referring to the sweet and memorable memories you two had together, but you should very much mention how you had valued your partner when together.
Avoid the Blame Game
Take the responsibility of taking this call to separate ways. There is no point in putting the blame on anyone. This is what will decide the future vibes you both will have towards each other. Why end on a bitter note?
Possibility of Reunion
Express absolutely no possibility of a reunion when you are announcing the decision. Meeting by chance or by fluke is one thing, but meeting up by appointment does not really go well after breaking up.
Give Space and Time
Respect the person's space and give enough time to deal with this news before you even try to contact him or her for any reason. Bear in mind that the emotional trauma will be too much to handle if you have a meeting so quickly.
Keep out Friends
It is better to keep your friends out of this episode. Let your boyfriend or girlfriend do the needful if need be. It was a personal thing between you and him or her, keep it that way.