首先，我們要了解一篇memo的基本格式：
MEMORANDUM
From: Olive HR Manager To: All staff
Date: 12 June, 2008 Subject: Appointment of Francisco
Here we announce the appointment of Mrs. Francisco as our new Sales Manager of the Headquarter. She will be starting her job next Monday morning. There will be a small welcome party by 9:00 that day so everyone please be on time.
其次，寫一篇作文，我們說任何形式的`BEC作文，都要考慮如下因素：
Who is going to read my memo?
What has the reader already known about this?
What does the reader need to know?
How is the reader going to respond my memo?
第三，memo儘量使用短句，這樣表達清晰，結構緊湊。
第四，字數超，memo使用詞彙要簡短幹練，確保大家都看得懂。
第五，寫memo前要考慮清楚字句的組織，用精練的語言，有頭有尾地把memo完成。
Suggested answer:(134 words)
A comparison of ERS and Worldwide Relocation
Introduction
The aim of this report is to assess which of the two companies, ERS or Worldwide Relocation, would be the most suitable for the relocation of Fenway employees and their families from Seattle to Dublin.
Findings
Both ERS and Worldwide Relocation offer an accommodation and school search services. Both companies can organise visas and work permits. In addition to these basic services, ERS also offers removal and shipping assistance whereas Worldwide Relocation offers an integration programme and assistance with partner employment. The latter is a key requirement for Fenway.
Conclusion
It was concluded that both companies go some way to fulfilling Fenway's needs, but neither meets all its needs.
Recommendation
We would recommend that Worldwide Relocations be chosen to facilitate the relocation process as its services match Fenway's requirements more closely that ERS' do.