Dear Sir,

This letter is not intended to cause any embarrassment but just to contact your esteem self for a business assistance. I know that a bussiness of this maginitude will make one a bit skeptical and worried, but I assure you that all will be well at the end of this transaction.

I am Mr Akin Pearce, a bank manager with Diamond Bank Limited, Lagos Branch, Nigeria. I am writing you to earnestly solicit for your assistance in helping to receive some amount of money. I got your e-mail address on the Internet while searching for a reliable and reputable person to handle this transaction.

I have an urgent and a very confidential transaction for you. On the 6th of August 1999, a FOREIGN ENGINEERING consultant/contractor with a construction company (JULIUS BERGER PLC, NIGERIA), Mr. Barry Kelly made a numbered time Fixed Deposit for one year, valued at US$9,600,000.00 (Nine Million, Six Hundred Thousand United States Dollars) in my branch. Upon maturity, I sent a routine notification to his forwarding address but got no reply. After a month, a reminder was sent. We later discovered from his contract employers, JULIUS BERGER that Mr. Barry Kelly died from an automobile accident. Based on further investigation, I found out that he died without making a WILL, and all attempts to trace his next of kin was fruitless. It was revealed from further inquiries that Mr. Barry Kelly did not declare any next of kin or relations in all his official documents, including his bank documents lodged with my bank. This sum of US$9,600,000.00 is still in my bank and the interest is being rolled over with the principal sum at the end of every year. No one will ever come forward to claim it. And according to Nigerian Law, at the expiration of 5 (five) years, the money will be reverted to the ownership of the Nigerian Government if nobody applies to claim the fund.

My proposal is that I will like you as a foreigner to stand in as the next of kin to Mr. Barry Kelly so that the funds will not get into the hands of some corrupt government officials. This is simple. I will like you to provide immediately your full names and address so that we can contact an Attorney to prepare all necessary documents and an affidavits, which will put you in place as the next of kin. The Attorney will equally obtain all necessary documents and a letter of probate/administration in your favour for the transfer. A bank account in any part of the world, which you will provide, will then facilitate the transfer of this money to you as the beneficiary/next of kin.

I am contacting you therefore, to stand in as the beneficiary to process this fund into your account. I will provide you with 30% for assisting me while 70% will be for me and two members of my branch. The fund shall be transferred to you legally in accordance with all laid down procedures governing transfer of funds.

There is no risk at all, as all paperwork for this transaction will be done by the Attorney, and my position as the branch manager guarantees the successful execution of this transaction.

If you are interested, please reply immediately via my email address. Upon your response, I shall then provide you with more details.

Please observe utmost confidentiality, and be rest assured that this transaction would be most profitable for both of us because I will require your assistance to invest my share in your country.

Awaiting your urgent reply via my private email address. (pakin_diamond.com@execs.com)

Yours Faithfully.

Akin Pearce.