Dear Friend, I am writing to seek your assistance with an urgent transaction which is to be kept very confidential due to it's nature. I intend to transfer about US$ 60Million into your account for safe-keeping and onward investment in your country within the shortest possible time from your receipt of this mail. To facilitate this, I will like you to be at the receiving end after which we shall share the funds thus: My end---- 70%,You-----25%,while 5% will be set aside for any miscellaneous. In your response, please avail me your tel/fax/mobile numbers for verbal communication. Please reach me via my email so that I can put you into the full picture of this transaction. Please make sure you respond to my confidential fax number. I await your urgent response. Best regards, Louis Kalu.