Write down the date first (sometimes you can even drop this down when it is not important).

　　Then spell his or her name, usually the first name, since it is very friendly and intimate.

　　Next begin the message at another line and finish it to the end.

　　Finally end the note with your name, also first name.

　　(For further reference, see Student Book Page 78.)

　　Messages: (For further reference, see Student Book Page 14.)

　　E-mails: (For further reference, see Student Book Page 37.)

　　Memos: A few words should be said about the format of memos. Generally they have all the features of letters in format. But they usually have more formalities and features that will make them easy to be recognized and filed. These features are:

　　A typed or printed heading

　　Date

　　File or reference numbers

　　Readers full name

　　Writers full name

　　Subject line

　　A distribution list

　　You may not need to include all of these items in every memo. What features should be included depend on the memo you are writing.

　　(For further reference, see Student Book Page 109.)

　　Reports: Directions are available in Student Book. See Page 81-82.

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