The Memorandum opens in the office of Josef Gross, the managing director of an office. He is reading his mail when he comes across an important memorandum written in what seems like an incomprehensible language. His secretary, Hana, informs him that it is written in Ptydepe, a new language that is supposed to be more efficient for communication. Gross learns that his deputy director, Jan Ballas, has ordered its introduction without his knowledge. Gross asks him to cancel its introduction, and while Ballas agrees at first, he later convinces Gross that the use of Ptydepe ...