Basic Memo LaTeX layout

memo.tex

\documentclass[12pt]{letter}

\usepackage{fullpage} %1in margins on every page
\usepackage{parskip} %no paragraph indents, put a space inbetween instead
\begin{document}
  \pagestyle{empty}
  \centerline{\Large \bf MEMO}
  \bigskip
  \begin{description}
    \setlength{\itemsep}{0pt}
    \setlength{\parskip}{0pt}
    \item [{To:}] Recipient
    \item [{From:}] Sender
    \item [{Date:}] \today
    \item [{Subject:}] Subject
  \end{description}
  \rule[0.5ex]{\linewidth}{1pt}\bigskip

  \ldots
\end{document}
% vi:wrap:textwidth=80:wrapmargin=2