It's difficult to compose a final goodbye letter, but ideas can be mined from this sample forever farewell.
Dear {Recipient},
I want to be able to tell you that we'll meet again someday, but that's not going to happen. Sometimes when people say goodbye, it's only temporary. In our case, you know that's not true. This is goodbye, and it's final. We won't be speaking again. We won't see each other again. Ever.
I'm sure the concept of finality is difficult for you; I know it's difficult for me. We've known each other for {length of time}, and we've each been a part of the other's daily life. It's not easy to move on from that, but we both know that because of {reason for the goodbye}, we have to move on.
I'm sorry. I know you'll have a wonderful life. I just can't be a part of it.
Sadly,
{Sender}