Section 390.40 - Defendant's or prosecutor's pre-sentence memorandum1. Either the defendant or prosecutor may, at any time prior to the pronouncement of sentence, file with the court a written memorandum setting forth any information he may deem pertinent to the question of sentence. Such memorandum may include information with respect to any of the matters described in section 390.30. The defendant may annex written statements by others in support of facts alleged in the memorandum.2. The memorandum of the prosecutor shall be served on the defendant's attorney at least ten days prior to the date fixed for sentence.3. The act of seeking health care for someone who is experiencing a drug or alcohol overdose or other life threatening medical emergency shall be considered by the court when presented as a mitigating factor in any criminal prosecution for a controlled substance, marihuana, drug paraphernalia, or alcohol related offense.N.Y. Crim. Proc. Law § 390.40