When you as an employer, receives a resignation letter it is a good idea to acknowledge it. You can do this by speaking to the employee that provided it. If the employee was a good employee, you can simply say congratulations and that you will be sorry to see them go. You can then volunteer to help in any way possible and stay in touch. Also, another nice thing to do is offer to be a reference
. for the invdividual. It is not hard to show your acknowledgement of a resignation letter.