Dear Sir/Mdam

     ASSISTANCE REQUIRED FOR ACQUISITION OF ESTATE

I write to inform you of my desire to acquire estates
or landed properties in your country on behalf of the
Director of Contracts and  Finance Allocations of the
Federal Ministry of Works and Housing in Nigeria.

Considering his very strategic and influential
position, he would want the transaction to be as
strictly confidential as possible. He further wants
his identity to remain undisclosed at least for now,
untill the completion of the transaction. Hence our
desire to have an overseas agent.

I have therefore been directed to inquire if you would
agree to act as our overseas agent in order to
actualize this transaction.

The deal, in brief, is that the funds with which we
intend to carry out our proposed investments in your
co! untry is presently in a coded account at the
Nigerian Apex Bank (i.e. the Central Bank of Nigeria)
and we need your assistance to transfer the funds to
your country in a convenient bank account that will be
provided by you before we can put the funds
into use in your country. For this, you shall be
considered to have executed a contract for the Federal
Ministry of Works and Housing in Nigeria for which
payment should be effected to you by the Ministry, The
contract sum of which shall run into US$27.4 Million,
of  which your share shall be 25% and 5% for expenses if you agree to be
our overseas agent.

As soon as payment is effected, and the amount
mentioned above is successfully transferred into your
account, we intend to use our own share in acquiring
some estates abroad. For this too you shall also serve

as our agent.
In the light of this, I would like you to forward to
me the following information:

1.  Your company name and address if any
2.  Your personal fax number
3.  Your personal telephone number  for easy
communication.

You are requested to communicate your acceptance of
this proposal through my above stated email address
after which we shall discuss in details the modalities

for seeing this transaction through.

Your quick response will be highly appreciated. Thank
you in anticipation of your cooperation.

Yours faithfully,

DR. JAMES ALBERT

Dear sir/Madam

I am the Chairman of the Union Bank Plc committee on accounts
confirmation and reconciliation.  I am writing this letter to ask for your support
and cooperation to carry out this business opportunity
in my department.We discovered an unclaimed sum of US$21.5M
(Twenty one million five hundred thousand united state dollars) in an
account that belongs to one of our foreign customers who died along
with his family in November 1999 in a plane crash. Since we got the
information about his death (Engr Johnson Creek), we have been expecting his
next-of-kin to come forward to claim his money because we cannot release the money
unless somebody applies for it as the next-of-kin or relation to the
deceased indicated in our banking guidelines.

Unfortunately, neither the family members nor relations has shown up
to claim this money, at this discovery, I and other officials in the
committee now decided to transact this business with you and transfer the fund
into your account as the next-of-kin or relation of (Engr Johnson
Creek)for safety and subsequent disbur{*filter*}t since nobody has come up to claim
this money, moreover, we do not want this fund to go into the bank?s
treasury as an unclaimed debt. The banking law and guideline of Union Bank of
Nigeria Plc stipulates that if such money remained unclaimed for a period of
three (3) years it will be transferred into the bank treasure as an
unclaimed fund.  

The need for a foreigner as next-of-kin in this business is occasioned by the
fact that the customer was a foreigner and we cannot stand as his
next-of-kin. We have agreed that 20% of the money will be for you as the foreign
partner, 70% for my colleagues and I while 10% has been earmarked for
contingency expenses such as taxes and bank charges. Thereafter, my colleagues
and I will visit your country for the disbur{*filter*}t according to the
percentage indicated.Therefore, to enable the immediate transfer of the fund into your
account as indicated, you must apply to the bank as a relation or next-of-kin of
the deceased,indicating your bank account details for the transfer.Upon
receipt of your reply. As soon as you receive thisletter you should contact
me immediately and indicate your direct Telephone and confidential fax
number for effectivecommunication. Trusting to hear from you urgently .

best regards,

Mr.OTABOR OLUMBOR