Subject: Your earliest response to this letter will be appreciated.

From: "Barrister Peter Oke"<[email-masked]>
Date: Fri, 8 May 2009 16:33:13 +0100

Dear Friend,
 
Permit me to bring a matter of utmost importance to your observation with hope we can find a common ground of understanding for a mutually beneficial project.
  
I am Peter Oke,A solicitor and an advocate of the supreme court of Nigeria,I am the Personal Attorney to Mr.Jim Cruz,A consultant with an oil company here in Nigeria.On the 25th of January 2005,My client and his wife were involved in an autocrash accident along wushishi-Minna Express Road.Unfortunately they lost their lives in the event of the accident, Since then I have made several contacts as to locate any of his extended relatives, but all proved abortive.Hence I decided to contact you.
 
I am contacting you to assist in retrieving the money valued at US$22.5 million dollars that was left behind by my client with the Spring Bank of nigeria plc, before it gets confiscated or declared unservicable by the bank. Conseqently,The bank issued me a notice to provide the next of kin or have the account confiscated within the next ten official working days. since I have been unsuccesfull in locating the relatives for over 3 years now, I hereby seek your consent to act as the next of kin to the deceased, the proceeds of this account valued at (US$22.5 million dollars) can be paid to you and then you and I can share the money.I have all the necessary legal documents that can be used to back up this project.
 
My suggestion to you is that, I will like you as a foreigner to stand as the next of kin/beneficiary to the fund deposited by my late client so that the proceeds valued at US$22.5 million dollars will be paid to  you. 
 
Please endeavor to observe utmost discretion in all matters concerning this issue.Once the funds have been transferred to your nominated bank account, which you shall send to the bank, we shall share in the ratio of 50% for you, and 50% for me. I have worked out a procedure that will ensure success, and as a lawyer,I will ensure that all our actions are within the confines of the law.
 
Should you be interested please,furnish me with your most direct tele  and cell phone numbers for oral conversation after which  I will provide you with more details of this transaction and how to proceed. 
 
Your earliest response to this letter will be appreciated.
 
My utmost respect,
 
Barrister Peter Oke.