<?xml version="1.0" encoding="ISO-8859-1"?>
<!DOCTYPE memo SYSTEM "memo.dtd">

<!-- Simple example of a "memo" XML document type -->

<memo id="M19710117006" priority="normal">
    <date>January 17, 1971</date>
    <to empid="fflum">Fred Flum</to>
    <from empid="ehudson">Emily Hudson</from>
    <subject>Salary Increase</subject>

    <body>
    <greeting>Dear Fred:</greeting>
    <para>This is to inform you that your salary is being doubled,
          effective next Tuesday.</para>
    <para>If you have any questions, feel free to give me a call.
          Thank you.</para>
    <signature>Emily</signature>
    </body>
</memo>
