\documentstyle[12pt, umdeeletter, inchmargs, headsup, feetdown]{letter}

\nofiles

\begin{document}

\input{lettermacs}

\location{Room AVW-1339}
\telephone{(301)405-3649}
\email{rig@eng.umd.edu}
\fax{(301)314-9281}
\name{Ronald Greenberg, Assistant Professor}
\signature{Ronald Greenberg}

\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}
