The processing of form and meaning is analyzed during the production of the formula (So + Aux + I and Neither + Aux + I) in short L2 speech answers during the retention and acquisition of the formula in L2. The results are discussed in terms of linguistic complexity of the target language structure based on linguistic variations in L1 and L2 and in relation to the psycholinguistic relationship between the production of the syntactic structure in relation to the capacity of working memory, the processing of form and meaning and the acquisition of L2 formula by the rule-based system. The study discusses quantitative and qualitative data in the forefront and offers some pedagogical implications for the teaching and learning of English as a foreign language.