1. Title: The word "Letter of Understanding" should be marked to clearly indicate the nature of the document. 2. Background: Briefly describe the incident and let the other party and the third party know the background. 3. Agreed items: list the understandings and agreements reached by both parties on specific issues, including specific details such as action plan, timetable and responsibility allocation. 4. Legal effect: Explain that the letter of understanding is a legal document with legal effect, and if necessary, list applicable laws and regulations. 5. Signature: Finally, both parties need to sign and indicate the date of signature to confirm the time point of accepting the agreement.