On May 4, 2016, the USPTO issued a new set of guidelines relating to rejections under § 101. Entitled “Formulating a Subject Matter Eligibility Rejection and Evaluating the Applicant’s Response to a Subject Matter Eligibility Rejection,” the memo follows the format of previous guidance – such as providing the proper analysis for rejections under § 101 and exhorting examiners to make a proper case of ineligibility by showing their work. (And, just as with previous guidance, the examining corps is supposed to receive guidance on this memo in the coming weeks.)