Dear Beneficiary,

[Stephen G. Collins]

Dear Beneficiary,

Allow me to introduce myself again; I am Stephen Gordon Collins, sequel to your non response of our earlier letter to you on behalf of the Trustees and Executors to the Will of our late client. I wish to notify you that due to the semblance in names with our client you are qualified to make the claim as the beneficiary to the deceased to the total sum of €4.327M Euros (Four million, three hundred and twenty seven thousand Euros) in the estate of the deceased.

Until his death he was a major share holder in big companies which include textile and construction companies, He died on 9th January 2004 at the age of 68 of Leukemia with no direct sibling known to us. Even though he was a foreigner living and working here he requested before his death that he be buried here in his words, "I regard here as my home and the people as my people". We therefore reckoned that you can receive this fund as you are qualified by your name identity. All the legal papers will be processed on your response.

In your acceptance of this offer in the event that you are not a relative, we request that you kindly forward any proof of identity, your current telephone and fax numbers and mailing address to enable us file necessary documents at our high court probate division for the release of this sum of money.

I await your reply soon.

Yours faithfully

Stephen G. Collins