How do you breakup with your boyfriend who lives overseas?

If possible speak with him rather than writing a letter. Be honest and dis-ambiguous. Say exactly how you feel. Do not say, "I'm sorry." Do not say, "I didn't want to hurt you." Do not say, "We'll be friends." Say something like this, "John, I've come to realize I don't love you and I am ending our relationship." I know this sounds cold and I know he will feel hurt; but a clean break without any explanation other than what I stated is all that's needed. Do not prolong his hurt by allowing him to feel that he still has a chance in your life . A clean honest break is the least cruel act.