diff --git a/app/assets/javascripts/users/banks.js b/app/assets/javascripts/users/banks.js
new file mode 100644
index 000000000..dee720fac
--- /dev/null
+++ b/app/assets/javascripts/users/banks.js
@@ -0,0 +1,2 @@
+// Place all the behaviors and hooks related to the matching controller here.
+// All this logic will automatically be available in application.js.
diff --git a/app/assets/stylesheets/users/banks.scss b/app/assets/stylesheets/users/banks.scss
new file mode 100644
index 000000000..6f7c19148
--- /dev/null
+++ b/app/assets/stylesheets/users/banks.scss
@@ -0,0 +1,3 @@
+// Place all the styles related to the users/banks controller here.
+// They will automatically be included in application.css.
+// You can use Sass (SCSS) here: http://sass-lang.com/
diff --git a/app/controllers/memos_controller.rb b/app/controllers/memos_controller.rb
index 7bb36a8a0..ac60f9f41 100644
--- a/app/controllers/memos_controller.rb
+++ b/app/controllers/memos_controller.rb
@@ -1,5 +1,6 @@
 class MemosController < ApplicationController
   before_action :require_login, except: [:show, :index]
+  before_action :check_account, only: [:new, :create, :reply]
   before_action :set_memo, only: [:show, :edit, :update, :destroy, :sticky_or_cancel, :hidden, :more_reply]
   before_action :validate_memo_params, only: [:create, :update]
   before_action :owner_or_admin, only: [:edit, :update, :destroy]
diff --git a/app/controllers/users/banks_controller.rb b/app/controllers/users/banks_controller.rb
new file mode 100644
index 000000000..c9a6a8c48
--- /dev/null
+++ b/app/controllers/users/banks_controller.rb
@@ -0,0 +1,8 @@
+class Users::BanksController < Users::BaseController
+  def index
+
+  end
+
+  private
+
+end
diff --git a/app/helpers/users/banks_helper.rb b/app/helpers/users/banks_helper.rb
new file mode 100644
index 000000000..c57477794
--- /dev/null
+++ b/app/helpers/users/banks_helper.rb
@@ -0,0 +1,2 @@
+module Users::BanksHelper
+end
diff --git a/spec/controllers/users/banks_controller_spec.rb b/spec/controllers/users/banks_controller_spec.rb
new file mode 100644
index 000000000..80abbaddc
--- /dev/null
+++ b/spec/controllers/users/banks_controller_spec.rb
@@ -0,0 +1,5 @@
+require 'rails_helper'
+
+RSpec.describe Users::BanksController, type: :controller do
+
+end
diff --git a/spec/helpers/users/banks_helper_spec.rb b/spec/helpers/users/banks_helper_spec.rb
new file mode 100644
index 000000000..3148e62e9
--- /dev/null
+++ b/spec/helpers/users/banks_helper_spec.rb
@@ -0,0 +1,15 @@
+require 'rails_helper'
+
+# Specs in this file have access to a helper object that includes
+# the Users::BanksHelper. For example:
+#
+# describe Users::BanksHelper do
+#   describe "string concat" do
+#     it "concats two strings with spaces" do
+#       expect(helper.concat_strings("this","that")).to eq("this that")
+#     end
+#   end
+# end
+RSpec.describe Users::BanksHelper, type: :helper do
+  pending "add some examples to (or delete) #{__FILE__}"
+end