Dear Sir

Greetings with good faith. I am Barrister Richards Clark, a solicitor at law. I
am the personal attorney to Mr. Mack (CEO) a national of your country, who used
to work with Shell Petroleum Development Company (SPDC) in Nigeria. Here in
after shall be referred to as my client.

On Sunday, 2 February, 2003, my client, his wife and their three children were
involved in Ikeja bomb blast here in my country. My client and his family
unfortunately lost their lives. Since then I have made several enquiries to your
embassy to locate any of my clients extended relatives but all to no avail.
After these several unsuccessful attempts, I decided to track his last name over
the Internet, to locate any member of his family hence I contacted you.

I have contacted you to assist in repatriating the money and property left
behind by my client before they get confiscated or declared unserviceable by the
bank where these huge deposits were lodged. Particularly, the finance company
where the deceased had an account valued at about USD$30.95 million dollars has
issued me a notice to provide the next of kin or have the account confiscated
within the next few weeks.

Since I have been unsuccessful in locating the relatives for over two years now.
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 proceeds of this account valued at USD30.95
million dollars can be paid to you and then you and I can share the money in the
following ration: 60% to me and 40% to you. I have all necessary legal documents
that can be used to back up any claim we may make.

I have worked out the modalities of this transaction. All I require is your
sincere cooperation to enable us seeing this deal through. I guarantee that this
will be executed under a legitimate arrangement that will protect you from any
breach of the law.

Please if you are interested to work with me with good faith and honesty, All
you have to do is to send me Your company name and address if any, Your
telephone and fax numbers which I will use to process and procure all the legal
papers/documents that backs you up as the true next of kin to my client and I
will submit it to the Finance house for proper Claim of the fund. I hope to hear
further response from you regards the successful conclusion of this great
success. God bless you.

Please view these websites below to confirm what I am telling you.

http://news.bbc.co.uk/1/hi/world/africa/2718295.stm

Respectfully,
Barrister Richards Clark.