What is the best way to write a memo?

Always keep memo writing upbeat, short and without blame. A memo should never be written when one is emotionally charged. The written word in any form is considered a legal document that can sometimes haunt an executive forever.
The fact is, more executives have paid dearly for their quick tempers in sending nasty emails and memos than any other single act of negligence. The golden rule to remember is "Never, never, never respond to a client, supplier, subordinate, boss or peer when emotionally charged."