The play's style is characterized by its use of absurdity, surrealism, and dark humor. Havel employs a range of techniques, including repetition, paradox, and wordplay, to create a sense of disorientation and unease.

"The Memorandum" is a satirical critique of the bureaucratic systems that existed in Czechoslovakia during the communist era. Havel uses absurdity and surrealism to highlight the dehumanizing effects of totalitarianism and the dangers of unchecked power.

The play also explores the tension between official language and authentic human expression. The new language, with its artificial vocabulary and grammatical structures, serves as a tool for social control, stifling individual creativity and free thought.

"The Memorandum" has had a significant influence on modern theatre and literature. The play's themes and style have been compared to those of other absurdist playwrights, such as Samuel Beckett and Eugène Ionesco.

The play takes place in a mysterious office where a new language, known as "Newspeak," is being developed. The story revolves around a proposal for a new language, known as "Esperanto," which aims to simplify communication and facilitate understanding among people. However, as the play progresses, it becomes clear that the true intention behind the new language is to manipulate and control people's thoughts and actions.

The play has been widely performed and translated, and its themes continue to resonate with audiences today. As a dissident and politician, Havel's experiences and ideas are deeply connected to his writing, making "The Memorandum" a powerful and thought-provoking work.