ASSIATANCE.

[Dr.John Smith.(SAN)]

Dear Sir=2C

 I am Dr=2ESmith John=2C Attorney at law=2C I am the personal attorney to
Engineer Steve =2C a national of your Country=2C who used to work with Shell
Development Company in Nigeria=2E Hereinafter shall be referred to as my
client=2EOn the 21st of April 2000=2C my client=2C his wife and their three
children were involved in a car accident along Kano - Sokoto express
Road while arriving from Easter Holiday to Warri Delta State=2E All
occupant of the vehicle unfortunately lost their lives=2C since then I
have made several enquiries to your Embassy to locate any of my clients
extended relatives this has also proved unsuccessful=2E After these
several unsuccessful attempts=2E I am contacting you to assist in
transfering the money left behind by my client before they get claimed
or declared unserviceable by his Bank where these huge deposit were
lodged=2E Particularly=2C the African Development Bank Plc=2E were the
deceased had an Account valued to about USD25 Million has issued me a
notice to provide the next of kin or have the Account declared domant 
and unserviceable within 1 month=2E Since I have been unsuccessful in
locating the relatives for over two years now=2C I seek your consent to
present you as the next of kin of the deceased since you have the same
last name so that the proceed of this Account valued at USD25 Million
can be paid to you and then you and I can share the money 60% to me and
35% to you while the remaining 5% is set aside for expenses incured
during the the course of the transfer=2E I have all necessary legal
document that can be used to backup any claim we may make=2E All I require
is your honest cooperation to enable us see this business successful=2E I
guarantee that this will be executed under a legitimate arrangement that
will protect you from any breach of the law=2E Indicte your firm interest
by responding to this mail as soon as possible to enable us beat the
said time=2E

Best regards=2C
Dr=2ESmith John=2E
Senior Advocate of Nigeria =28SAN=29=2E
drjohn=40justice=2Ecom