At the top of the page, type "memorandum." At the outset, state that this is a memorandum. 1.5 inches (3.8 cm) from the top of the paper, write "MEMORANDUM." On the first line, make the term bold. Next to it, type "1." Click the Line Style button and choose No Line. Type "-" under To: Here's where you specify the recipients. Use sentence case rather than title case so it's readable even if they use a computer. Next to To:, type the names and titles of the people to whom you are sending the memo. If necessary, split up the names into categories such as employees, independent contractors, etc.. After typing "-" for To:, press Enter. The "To:" field will appear at the top of the next open sheet. Now you can start writing your memo. It should be written in plain English rather than using business language as that might confuse people. Use simple words instead of fancy ones as that will make your memo easier to understand. When you're done, click the Save As... button on the File menu. In the Save As Type box, select Memorandum. In the Save As Folder box, navigate to the location of your choice and click OK. Name the file memo.xls and click Save.