\documentclass[12pt]{luclet}
 \usepackage{inchmargs, headsup, feetdown}\date{\vspace*{1in}\today}

\nofiles

\begin{document}

\input{lettermacs}

% All of the items from here through email are optional.  In addition,
% as per the standard LaTeX letter style , \signature can be omitted
% as long as \name is included, in which case the argument of \name
% doubles as the argument of \signature.  The selections here are
% inconsistent but are good for showing off all the available
% features.  Most people will probably want to use either \office or
% else one or both of \school and \dept.  In most cases, \school will
% probably be considered superfluous if \dept is used.  Arguments to
% \school and \dept appear near the lower left of the letterhead.  Any
% argument to \office appears top center.  The arguments of \name
% through \otherfrom appear at top right.  The rest is as in the
% standard LaTeX letter style.

%\school{COLLEGE OF ARTS AND SCIENCES}
\dept{\lucdept}

\name{Ronald Greenberg, Associate Professor}
\campus{\luccampus}
%\location{Room LT-512E}
\address{\lucstreetaddr}
\telephone{\lucphone}
\fax{\lucfax}
\email{\lucemail}
\http{\lucwww}

\begin{letter}{~} % to-address goes in these braces

\opening{} % rest of salutation goes in here

\underline{\bf MEMORANDUM}

\begin{tabbing}
 {\bf SUBJECT:}\ \ \=\kill
 {\bf TO:} \> TO-RECIPIENTS \\[2ex] % fill in TO
 {\bf CC:} \> CC-RECIPIENTS \\[2ex] % fill in CC
 {\bf FROM:} \> Ronald Greenberg \\[2ex]
 {\bf SUBJECT:} \> SUBJECT \\[2ex]  % fill in SUBJECT
 \end{tabbing}

\input{templateinternal}

% \xc, \encl, and \ps commands can go here.  The first two take
% argument in braces.  The last produces no text.

\end{letter}

\end{document}
