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Greetings dear friend,   I am Mr. James Morgan Director of bills/exchange at the foreign remittance department of Morgan Stanley & Co. International. In my department, I discovered an abandoned sum of $30.500,000.00 (Thirty Million, Five Hundred Thousand United State Dollars only) in an account that belonged to one Late Mr.Richard Mansfield, who died along with his wife, in 2010, in a ghastly plane crash. Since we got the information about his death, I have been expecting his next-of-kin to come over and file a claim as next of kin over his money because we can not release it unless somebody applied for it as next of kin or relation to the deceased as indicated in our Security guidelines.     Unfortunately, nobody has come forward to claim this money. It is based on this I decided to establish a cordial business relationship with you, hence by contacting you.I want you to present yourself as the next of kin to Late Mr.Richard Mansfield, so that the funds can be remitted into your account. Moreover,i do not want the money to go into the government account as unclaimed bills. The Security law and guidelines here stipulates that any account abandoned or is dormant for a period of years, is deemed closed and all money contained therein forfeited to the government treasury account.     Now, it is being speculated that the above sum will be transferred into the government account as an unclaimed fund on or before the end of this Month, when nobody come forward to lay claims. The reason for requesting your assistance, is occasioned by, the fact that the deceased (Mr.Richard Mansfield) was a foreigner, and I have access to his detailed bio data which you will hold as a weapon to present yourself as the next of kin to Late Mr.Richard Mansfield.     The mode of sharing after a successful transfer of the money into your account, shall be 55% to me and for the role you will be expected to play in this deal, I have agreed to give you 45% of the total sum, Therefore, you are expected to reply this letter indicating your readiness and interest to participate in this business. After receiving your reply, you will be communicated to with the exact steps to take. I expect your urgent response and I shall contact you for further discussion on this matter,to enable us conclude this transaction urgently without any delay or hitch. Please treat this business proposal as strictly confidential for security reasons considering my official position in this bank. You can call me on this number +447087667486 for more detail information.   Best Regards Mr. James Morgan