SAX.setDocumentLocator()
SAX.startDocument()
SAX.internalSubset(MEMO, -//SGMLSOURCE//DTD MEMO//EN, http://www.sgmlsource.com/dtds/memo.dtd)
SAX.resolveEntity(-//SGMLSOURCE//DTD MEMO//EN, http://www.sgmlsource.com/dtds/memo.dtd)
SAX.startElement(MEMO)
SAX.characters(
</MEMO>
, 1)
SAX.endElement(MEMO)
SAX.endDocument()