<?xml version="1.0" encoding="utf-8"?>
<memo>
  <to>Bill Gates</to>
  <from>Royston G. Farnsworth</from>
  <subj>Microsoft Products</subj>
  <greeting>Dear Bill</greeting>
  <content>
    <para>
    We would like to suggest that you reduce the price
    of your products. They have become far too expensive.
    </para>
    <para>Please give us a break!</para>
  </content>
</memo>