FROM : Your name + ID number

TO :
SUBJECT :

Issue :

, the issue is whether

Handbook analysis

Consulting with

Per section, :

Fact to support the section:

Per section:

Fact to support the section.

Recommendations:

Based on the analysis above,

Calculations notes
Issue :

, the issue is whether

Handbook analysis

Consulting with

Per section, :

Fact to support the section:

Per section:

Fact to support the section.

Recommendations:

Based on the analysis above,

Calculations notes