First Bank Plc First Bank House Marina Lagos Urgent and confidential. Dear Sir I am mr Olu Johnson the bills and exchange director at the first bank of Nigeria plc, I am writing this letter to solicit for support and assistance from you to carry out this business opportunity in my department. Lying in an inactive account is the sum of us$30.7million belonging to a foreign customer(mr James Kelly) who happens to be deceased. he died with his wife and two children in a plane crash on board an ADC airline flight at the Egirin river Lagos Nigeria in november 1996. Ever since he died the bank has been expecting his next of kin to come and claim these fund. To this effect, we can not release the money unless someone applies for it as next of kin, as indicated in our banking guideline. Unfortunately he has no family member in Nigeria or America who are aware of the existence of the money(as he was a contractor with the federal Republic of Nigeria). At this juncture i have decided to do business with you in collaboration with officials that matter in the bank, to this effect we solicit your assistance in applying as the next of kin then the money will be released to you. As we do not want this money to go into the bank treasury as an unclaimed bill. The banking law and guideline stipulates that if such money(s) remains unclaimed for a period of up to four years(5yrs) the money will be transferred in to the banks treasury as an unclaimed bill. Our request for a foreigner as next of kin is occasioned by the fact that the customer was a foreigner and a Nigerian cannot stand as next of kin. Sir, 20% of the money will be your share as a foreign partner and your assistance to actualise this business 5% for any expenses incured. Thereafter my partner and i will visit your country with your help once the money hits your account for disbursement according to the percentage indicated. To effect the immediate transfer of the fund to you as agreed, you must apply first to the bank as the next of kin to the decease, indicating your bank account number and location were the money will be remitted to then we will follow up all formalities for the transaction. Upon receipt of your reply, i will send to you by fax or mail the text of the application, as soon as you receive the text i will further clarify you in other issues as to affect the business. Await to hear from you Best Regards Johnson Olu plese copy your reply to olujohnson@altavista.co.uk