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Since a memorandum (memo) is usually sent between parties within an organization, it does not require a return address or an inside address, as with a letter. However, the department or location within the organization of the sender and recipient is always helpful in a large organization.
The format of a memo is as follows:
TO: name of recipient (and department or location)
FROM: name of sender (and department or location)
DATE: (always date a memo)
SUBJECT: what the memo is about
TEXT: the information which the memo is to convey.
A signature (with title) is sometimes used at the end of a memo.
Note: An email follows the same format. The heading of an email is automatically formatted and the information needs only to be filled in.
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