首先，我们要了解一篇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，写一篇作文，我们说任何形式的`BEC作文，都要考虑如下因素：
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尽量使用短句，这样表达清晰，结构紧凑。
第四，字数超，memo使用词汇要简短干练，确保大家都看得懂。
第五，写memo前要考虑清楚字句的组织，用精练的语言，有头有尾地把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.