Letter of Memorandum

In business, diplomacy and institutions like the air force and navy, memorandums can take on a more serious format, relaying important information, or outlining an agreement between two parties. The latter is sometimes called a memorandum of understanding or agreement, and is common between governmental departments or companies that need to work together to meet a goal.


A memorandum of transmittal usual accompanies a larger report, and is used as a record of delivery and to summarize the report.


Office memos are used to notify employees of specific changes, events, or any other point of interest that is important. For example, if there is an after work party on a specific date, a memo might be circulated to everyone letting them know the date and time of the party. Memos are usually informal and used for almost anything.


Starting to Write


Memos are brief and direct, usually formatted as a quick paragraph, or an ordered list of information with headings.


Formal memorandums should begin by summarizing the purpose of the memo, before listing further information.


Although they can be directed at a specific person, memos are intended to be read by multiple people and therefore should not include personal statements.

Sample Letters

Letter of Memorandum of Understanding Sample

MEMORADUM OF UNDERSTANDING between the Oklahoma Department of Health and Department of Education. Promoting healthy living in school age children.


1) Purpose:

Our two departments have been tasked to develop a program to promote healthy living in school age children. This memorandum is to address the goals and challenges facing schools in our state in implementing healthy meal options, particularly the adoption of fruit as a daytime snack.  To that end we must jointly complete the following tasks:


– Develop a simple and fun science backed program, promoting the benefits of daily fruit consumption.


– Promote new healthy meal options on school menus, including information on ingredients and their benefits.


– Develop a system of collecting data and analyzing the success of the program over time.


2) Duration of Agreement:

The agreement will commence on October 03, 2012, and will continue for at least 3 years, upon which we will reevaluate our goals.


3) Responsibilities:

– The Department of Education is tasked with crafting the school programs, including posters, pamphlets, marketing slogans, and overall direction of the campaign. They will liaise with schools and school boards and closely monitor implementation of the program.


– The Department of Health is tasked with providing any scientific evidence and data in regard to the health benefits of the meal plans chosen by the DE. They will oversee the program for accuracy, and chart its success by collecting data and producing annual reports.



Department of Health


Department of Education

Letter of Memorandum of Agreement Sample

Memorandum of Agreement Between JD Software and HellTech Computing


We the undersigned, in recognition of our aim of improving the browsing experience of home computer users, agree that we will work together and share technical specifications to develop an operating system and web browser, with seamless integration and cross platform support.



Michael Tovar

HellTech Computing CEO



Brian Banda

JD Software, Fireburn Browser

Letter of Memorandum of USMC Sample


From: Commandant of the United States Marin Corps, ASM 73

TO: Marine Corps Foreign Exchange Program Officers

RE: Deployment Request


1) The purpose of this memorandum is to explain the process of deployment of USMC Foreign Exchange Program Officers in their host country.



To request deployment of Foreign Exchange Program Officers, a letter should be written in official correspondence format by the hosting unit, to the Commandant of the Marine Corp, passing through the host country’s embassy. This should include all the names of the exchange officers, their units and that of the corresponding host country.



As per the current agreement between the United States and its allies, deployment of Foreign Exchange Program Officers requires direct approval from Headquarters, unless a) training is to take place in international waters.



Commandant of the United States Marin Corps, ASM 73

Letter of Memorandum of Transmittal Sample

Memo of Transmittal for Need for New Computing Equipment

Dear Mr. Behrens, CEO,

In regard to your request on January 11, the IT department have evaluated the need for new company wide computing equipment. I have enclosed the following report analyzing cost, efficiency and productivity of the 4 proposed brands.


Based on their findings, IT concur that a new line of computers will indeed benefit the company overall. They recommend contracting with Dell to implement the 2013 Office Suite range.




Head of IT


ENC Report

Office Memo Sample


Memo: Afterwork Party


An afterwork party will take place on December 24th, 2009 at Spatafores Italian Restauraunt. Everyone who works in office building number 3 is invited.


Please note that the party will begin at 6pm. This means you are not to leave the office before your scheduled end time of 5pm. If you do not attend work on that day, you will not be permitted to attend the party.


Food and beverages will be supplied free of cost. The dress code is casual. Please remember that this is an official office function, and unprofessional behavior will not be tolerated.


See you there!

The Management