By ANITA BRUZZESE

Gannett News Service

OK, we've all done it. During those sleepless hours at night, trying to get to sleep, we are plotting and planning just what we'd like to say to our nasty little boss on the day we quit and leave for greener pastures.

We all have gripes about work. We can't stand the paperwork, the petty bickering among co-workers, the idiotic power struggles among managers. We'd love to tell some people off to their face, but we either lack the gumption to do it, or we just figure there's no use burning bridges.

That doesn't mean some people aren't letting off steam. Just visit a couple of Web sites and you'll get the feeling there are some steamed-up employees out there. Take this one, for example, from VegasValley.com: `My boss reminds me of an old bat . . . flying around aimlessly,' writes one worker. These Web sites often allow disgruntled workers to let go of hostilities in an anonymous way, commiserating with other peeved people. But there is one place that has taken the `take this job and shove it' attitude to a more prolific level.

In letters of resignation, employees have sounded off, providing a sort of roadmap for the ultimate kiss-off. Among some letters that ticked-off employees have flung at bosses upon their departure comes this one on a Web site from `Lucy': `You are a sad, lonely, pathetic, unapproachable, embarrassing, leering excuse for a manager and if you ever pat me on the head again, you'll be drawing back a stump.'

Well. That certainly lets the boss know where he stands. But if you're looking for something a bit more specific, how about part of this letter from a secretary fed up with the boss: `I hope that you realize how much I've done to keep this office afloat but, if you don't, you will when the next `temp' arrives. If you need to get in touch with me to beg me to return so I can laugh in your face, to ask for the thousandth time how to operate the fax machine, or to grovel and apologize when you realize what an idiot you are -- you can call my secretary. She'll transfer you to my voice mail.'

So. Now it's clear that while you've struggled to find the words for your resignation letter, perhaps fretting about seeming too negative, there are plenty of people out there willing to pull no punches. It's clear, of course, that should you choose to write such a resignation letter you had better be prepared that it may follow you. Yes, it may make you feel better in your short-term recovery, and perhaps you'll even feel a little benevolent, such as `K.C.'s' farewell address that ends with this: `Finally, now that I have extricated myself from the unenviable position of the proverbial finger in the dike upon which this dam of boiling personalities and raging incompetence that so desperately wishes to release its energies upon the hapless souls who will fill my Godforsaken position, may God rest your souls.'

Write Anita Bruzzese c/o: Business Editor, Gannett News Service, 7950 Jones Branch Drive, McLean, Va. 22107. For a reply, include a SASE.