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important to get the targeted recipients included in the
memorandum without sending it to all staff.

                                  Example
                              Memorandum
    To: Mr. Charles Smith; Marketing Manager
         Mr. Brad Keegan, Tourism Programmes Manager
    From: Morris Albert; General Manager
    Date: 23rd June, 2021
    Subject: New Tourist Programmes to Spain.

   l- Utilise the correct names and titles for people on
      the recipient list:

       Even the boss is a friend of yours, it is important to keep
the memorandum more formal. For example, if your boss is
called "Lynda Smith", you may call her "Lynda" or "Lyn" when
you meet her in a public place. If you want to write a
memorandum to her, you should address her as "Ms. Smith" or
"Mrs. Smith".

       Full names and business titles of recipients should be
included. If the memorandum is sent to someone outside the
company, it is also important to determine the proper form of
address.

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