Dear C.E.O, It is my humble pleasure to write this letter irrespective of th fact that you do not know me. However, I came to know of you in my private search for a reliable and trustworthy person that can handle a confidential transaction of this nature in respect to our investment plans in real estate. Though I know that a transaction of this magnitude will make any one apprehensive and worried, but I am assuring you that all will be well at the end of the day. Let me start by first, introducing myself properly to you. I am MR. GEORGE WILLIAMS., a Branch Manager at one of the Zenith Commercial Bank Nigeria Plc, Lagos. A foreigner, Late Nicholas Owen, a Civil Engineer/Contractor with the federal Government of Nigeria, until his death three years ago in a ghastly air crash, banked with us here at the Zenith Commercial Bank PLC, Lagos. He had a closing balance of USD$46.7M (Fourty Six Million,Seven Hundred Thousand United States Dollars) which the bank now unquestionably expects to be claimed by any of his available foreign next of kin. Or, alternatively be donated to a discredited trust fund for arms and ammunition at a military war college here in Nigeria. Fervent valuable efforts made by the Zenith Bank to get in touch with any of late Nicholas Owens next of kin (he had no known wife and children) has been unsuccessful. The management under the influence of our chairman and board of directors, are making arrangement for the fund to be declared "UNCLAIMABLE " and then be subsequently donated to the trust fund for Arms and Ammunition which will further enhance the course of war in Africa and the world in general. In order to avert this negative development. Myself and some of my trusted colleagues in the bank, now seek for your permission to have you stand as late Nicholas Owens next of kin. So that the fund (USD$46.7M), would be subsequently transferred and paid into your bank account as the beneficiary next of kin through our overseas corresponding bank. All documents and proves to enable you get this fund have been carefully worked out and we are assuring you a 100% risk free involvement. Your share would be 30% of the total amount. While the rest would be for me and my colleagues for purchase of properties in your country through you/your Company. If this proposal is OK by you, then kindly get to me immediately via my e-mail wilge002@accountant.r.com furnishing me with your most confidential telephone, fax and e-mail, so I can forward to you the relevant details of this transaction. Thank you in advance for your anticipated cooperation. Best Regards. MR. GEORGE WILLIAMS. Branch Manager, Zenith Comm. Bank Plc.