Write the first line of your heading, in which you address your recipient. Write the word "TO" in capital letters, followed by a colon. Be sure to address your professor by her full name, including her title. For example, the first line of your heading should look like this:
TO: Professor Jane Smith
Identify yourself in the second line of your heading. Once again, use all capital letters followed by a colon, and then use your full name.
FROM: Robert Student
Include the date as the third line of your heading, using the same format as above.
DATE: January 1, 2000
Briefly state the main subject of your memo.
SUBJECT: Pencils