Headings:            Center or flush left the label "MEMO" or "MEMORANDUM" at the top of the page.  Leave a few line spaces, then have: "DATE:", "TO:", "FR:" (or "FROM:"), and "RE:" (or "SUBJECT:").  Be as specific as possible when writing the subject line.  Sign your name or initials after your printed name on the "FR:" line.
Content:               Leave a few line spaces between the headings and the content.  ALWAYS BE DIRECT: get straight to your point.  Bullets and subheadings may be appropriate to break large blocks of information into smaller units.  Do not indent the first line of paragraphs.  Leave one line space between paragraphs.
Signature:           Do not sign a memo at the end of the message.  At most, leave one line space and then restate initials.
Enclosures:        If there are any enclosures, first, write "Encl." or "Enclosures," leave one line of space, then, write the title of the enclosure.
Copies:                 If you are sending copies of the memo to other people not included in the "TO:" line, have the heading "CC:" and include the names and titles two line spaces below the end of the memo.



DATE:                    October 24, 2007
TO:                         Jane A. Smith, Task Coordinator
FROM:                   John B. Doe  JBD               



Date:                      October 24, 2007
To:                          Jane A. Smith, Task Coordinator
Fr:                           John B. Doe  JBD               
Re:                          Remodeling of Office

I have received the final price estimation for the remodeling of the office and construction will begin on Monday, November 21.  Offices 211A, 211B, and the conference room will be unavailable for use while construction is under way.  The time schedule for this project is three weeks.

I would appreciate if you could reschedule any meetings that are supposed to take place in the aforementioned rooms for the next four weeks.

cc: Leslie C. Michaels, Assistant Task Coordinator