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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.
A memo is usually a page or two long, single spaced and left justified. Instead of using indentations to show new paragraphs, skip a line between sentences. Business materials should be concise and easy to read. Therefore it is beneficial to use headings and lists to help the reader pinpoint certain information.
Heading. The heading of memorandums is designed to allow a reader to understand what he or she is looking at, and decide quickly whether he or she should read it. The heading has four or five parts, appearing in this order. ... purpose. summary. background/discussion. conclusion/action.
Maintain a professional, succinct style. To achieve such a style, use short, active sentences. Avoid jargon and pretentious language. Maintain a positive or neutral tone; avoid negative language if possible. In addition to making memos easier to read, a professional writing style also improves the writer's credibility.
A memo consists of two parts: the identifying information at the top, and the message itself. At the top, identify for whom the memo has been written, who is sending it, the subject, and the date. The subject line serves as the memo's title.