Dear Sir,

I am Mr.Ahmed Usman, Manager of bills/exchange at the foreign
remittance department of Union Bank Plc,Federal Rep Of Nigeria.

I have decided to contact you through this medium based on a
business proposal which will be of mutual benefit to both of us if
treated with trust and confidentiality.

However,be informed that I discovered your person/company through
your country's trade and enquiry unit here in Federal Rep Of
Nigeria.During an usual Bank auditing,we discovered an abandoned sum
of US35,000,000.000(THIRTY FIVE MILLION UNITED STATES DOLLARS)in an account
that belongs to one of our foreign custormers who died in a plane crash.

Since we got information about his death,we have been expecting his
next of kin to come over and claim the money because we can not
release it unless some body apply for it as his next of kin or
relation as indicted in our banking guidelines.

Unfortunately,no body has turned up to cliam this money.It is based
on this that I and some other top officials in my department decided
to establish a cordial businees relationship with you hence my
contacting you.We want you to present yourself as the next of kin or
relation of the deceased so that we can release the money and
transferit into your nominatd oversea account for safety and subsequent
disbursement since no body is willing to come
for it.

If the money is not claimmed in the nearest future then
it will definitely go into the Government account as unclaimmed
bill and this is what we are trying to avoild,the banking law and
guidelines here stipulates that any account abandoned or dormant
for a long period of time will be deemed closed and all money
contained therein will be forfeited to the government treasury
account,now it is been speculated that the above money will be
transferred into the government account as an unclaimed sum on or
before october 2003.

I do solicit for your collabration in this business to present
yourself as the next of kin and this is occasioned because of the
fact that the deceased was a foreigner.

We have agreed to give you 30% of the total money for your
assistance,10% has already been mapped out to defray all cost
incurred by both parties in the course of this transaction and 60%
will be for me and my colleagues.

If this proposal matches with your inward intentions for success and
greatness,then you are urged to make a quick response indicating
your readiness and interest to participate in the business.

Note that this transaction is 100% risk free as we will make sure
that we do every thing in accordance with the Federal Rep Of Nigeria
capital control unit hence all modalities for safe business has been
put in place.Please treat this proposal as strictly confidential for
our mutual long term benefit.I hope to hear from you soon.

Thank you for your understanding and co-operation.

Yours Faithfully,

Mr.Ahmed Usman.

daiiim