\documentstyle[12pt]{memo}
\begin{document}
\memohdr To:\\{All \LaTeX{} User's}
From:\\{Kent McPherson}
Copies:\\{All others}
Subject:{This is an example of the memo style written for \LaTeX.}

This is an example of the memo style. Someone at your site will have  to modify
the file {\tt MEMO.STY} to insert your company name and anything else you may
wish to have printed at the top of your memo. For example, we have our company
logo printed at the top of our memos.

There are a few items that need to be mentioned in conjunction with this style.
\begin{enumerate}
\item You {\em must\/} include a blank line following:
\begin{enumerate}
\item the {\tt Subject:} line, and
\item the \verb"\memosign" macro.
\end{enumerate}

\item The subject {\em must\/} be enclosed in a brace pair.
\item If you do not wish to copy anyone on the memo, delete the 
\verb"<namelist>" placeholder. The string {\tt Copies:} {\em must\/} remain.
\end{enumerate}
 

\memosign \hrule \vskip 5pt 
\\{Kent McPherson}
\\{Lear Siegler, Inc./Instrument Division}
\\{4141 Eastern Ave., S.E.}
\\{Grand Rapids, MI\ \ 49508}

\end{document}