ATTN: next-of-kin:
 
I am Mihailov Efim a Russian by Birth. I am the Personal Assistant to late
Mr. Semen Gorbachova a very rich businessman and his wife Mrs. Anzhela with
there two children that was involved in a Plane crash of a Russian
commercial jet crashed in Ukraine on Tuesday, it was announced on CNN you
may view the link below for your record;
 
http://www.cnn.com/2006/WORLD/europe/08/22/russia.crash/index.html.
 
I am contacting you to assist me in repatriating the funds he left behind
before they get confiscated, the funds is deposited with FINANCE HOUSE where
the deceased had valued at about US$27m (twenty seven million dollars).I
seek your consent to contact the FINANCE HOUSE as the next-of-kin of the
deceased of valued at US$27M can be paid to you immediately.
 
We shall share the money thus: 60% to me and 35% to you, while 5% will be
used to reimburse any expenses that might be incurred on both ends and to
service the tax that might be incurred in your country. I have all the
necessary legal documents that will be adjusted to favour you and to back up
any claim we may make. All I require is your honest 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 and you are to follow all
instructions from me to meet this claim. Please keep this transaction very
confidential:
 
Please contact me on my private email:      MihailovEfim1@aim.com
 
Yours truly.
 
Mihailov Efim