My Dear Friend,

I am Mr Jerry Smith, accountant for foreign bill of exchange operation department of the Union Bank Plc [UBNPLC]here in Nigeria. I am writing you due to the following and impressive information about you through an internet genealogical research. In my department, we discovered along term deposited fund of{$18.Million}Eighteen Million, United States Dollars in an account which belongs to a foreign Deceased customer, who died alongside with his family in a auto crash on April 21st 2004 in Lagos-Nigeria.

The management have been expecting his next of kin to come over for his claim as the huge fund can not be release unless somebody applies for it legally as the beneficiary/next of kin to the deceased/fund as indicated in our banking guideline. Unfortunately all efforts to locate the next of kin to the deceased by the bank management proved abortive.

Now as the personal accountant to the deceased, after much official inquiry/verification through the deposit files of the deceased, I was able to realize that his supposed next of kin died along side with his (WIFE) in the auto crash on April 21st 2004.

I will like to present you to the bank as the bonafide next of kin to the late deceased since you bear the same last name with the deceased so that this fund can be transferred to your bank account as the bona fide beneficiary to the fund.

The banking law and guideline act 00.02 of the foreign beneficiary fund release stipulates that if such fund remain unclaimed after the existing period of four years, as the fund shall be automatically transferred into the national treasury account as unclaimed bill. As the personal accountant to the deceased, I therefore decide to make business with you by releasing the fund {$18.Million} Eighteen Million United States Dollars (interest included)to you as the next of kin to the deceased for safe keeping of the fund/subsequent disbursement as I do not want the fund to be transferred into the national treasury as unclaimed fund.

Note: This transaction is 100% risk free as I have all required information/documents which shall aid the total accomplishment of this fund into your personal account as the beneficiary to the deceased.

Upon the confirmation of your positive response, I shall send to you by fax/mail the commencement step, full information of the bank and that of the deceased for instant inception of this transaction, I will prefer if you contact me on my private email account: jerrysmith@post.ro

Mr. Jerry Smith
Personal Account Officer
Union Bank Plc [UBNPLC].
jerrysmith@post.ro