Business Letters and Memoranda

When composing business letters Keep the following in mind:
1. Use high-quality paper with at least 25% cotton rag content.
2. Never send a letter written in anger unless you've waited 24 hours to review it.
3. Plan your correspondence before writing it-know what you want to say and in what order you want to say it.
4. Compose your correspondence after planning it - use direct, active language, vary your sentence structure, adopt a moderate, friendly, tone, and give clear directions.
5. Revise the letter after it has been written to take account of any new information.
6. Edit the letter for spelling, grammar, style, tone, and content.

　　7. Edit again.

Memos are written communications within companies or within units within companies. Memos typically make announcements, discuss procedures, report on company activities, and disseminate employee information. They're informal and public. If you have something confidential to communicate, don't do it in a memo.
All memos are structured similarly. They have:
1. An addressee - flush left, in capital letters, near the top of the page
2. The sender - flush left, in caps, immediately below the addressee
3. Date - Flush Left, in caps, immediately below the sender
4. Subject - Flush left, in caps, immediately below the date