how to write memorandum
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State that this document is a memorandum at the outset. Label the page “MEMORANDUM” 1.5 inches (3.8 cm) from the top of the page. Put the word in bold on the first line. You can either center it on this line or left-align it. You might also choose to make the font larger for this word.[1]
Double space between this line and the next line of the heading
Double space between this line and the next line of the heading
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