Memo Heading

The heading of a business memo consists of four distinct information fields and should begin two spaces below the title.

Each field is identified by a single word, followed by a colon, printed in bold uppercase letters. Though not mandatory, it is generally accepted that their order of appearance is as follows:

• TO:
• FROM:
• DATE:
• SUBJECT:

A heading may be placed in either a vertical or horizontal layout. Pick the one you like and stick with it; a consistent visual appearance will help your readers develop the habit of recognizing the communications that come from your desk