An internal working letter written to share information among a group working in the same organization or department. It is a bit informal since the writer, usually, the head of the office or the department may use jargon and abbreviations understood by the members of the group. Most memos give out directives or information. They always have numbers or codes to create a paper trail for future reference. In this age of technology, many companies have made use of e-mail where memos are sent in soft copies