Firstly I have to introduce myself to you. I am Dr. Jacob Igho. I have an urgent and very confidential business proposition for you. On February, 1999, a consultant/contractor with the Nigerian National Petroleum Corporation, Mr. David Jocelyn-Duffield made a numbered time (Fixed) Deposit for twelve calendar months, valued at US$25,000,000.00 (Twenty- five Million Dollars) in my
branch. Upon maturity, I sent a routine notification to his forwarding address but got no reply. After a month, we sent a reminder and finally we discovered from his contract employers, the Nigerian National Petroleum Corporation that Mr. David Jocelyn-Duffield died from an automobile accident. On further investigation, I found out that he died without making a WILL, and all attempts to trace his next of kin was fruitless. I therefore made further investigation and discovered he did not declare any kin or relations in all his official documents, including his Bank Deposit paperwork in my Bank. This sum of US$25,000,000.00 is still sitting in my Bank and the interest is being rolled over with the principal sum at the end of each year. No one has ever come forward to claim it.

According to Nigerian Law, at the expiration of 5 (five) years, the money will revert to the ownership of the Nigerian Government if nobody applies to claim the fund. Consequently, my proposal is that I will like you to stand in as the next of kin so that the fruits of this man's labour will not get into the hands of some corrupt government officials. This is simple, I will like you to provide diately your full names and address so that the Attorney will prepare the necessary documents and affidavits which will put you in place as the next of kin. We shall employ the services of two Attorney for drafting and notarization of the WILL and to obtain the necessary documents and 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. The money will be paid into your account for us to share in the ratio of 65% for me and 30% for you and 5% be used in settling taxation and all local and foreign expenses.

There is no risk at all as all the 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 private email address. Upon your response, I shall then provide you with more details and relevant documents that will help you understand the transaction. Please observe utmost confidentiality, and be rest assured that this transaction would be most profitable for both of us because I shall require your assistance to invest my share in your country.

I do urgently await your response.

Best regards,

Dr. JACOB IGHO.
LEAD MERCHANT BANK
VICTORIA ISLAND BRANCH
LAGOS. - NIGERIA.