Dear Friend,

I am an Accountant with the UNITED BANK FOR AFRICA(UBA),My name is 
Mr.Stephen Hogan.I am the personal Account Manager to Late
Engr.Anderson,who is a citizen of your country,who used to work with an
Oil Development company in Nigeria.NNPC(NIGERIA NATIONAL PETROLUEM
COMPANY)here in after shall be referred to as my client On April
21,2005,my client,his wife, and their three children were involved in a
car accident along Lagos Sagamu Express Road,Lagos Nigeria.

All occupants in the car unfortunately lost their lives.Since then I have
made several inquiries to your embassy to locate any of my clients
extended Relatives, this has also proved abortive, after several
unsuccessful attempts, I decided to trace name over the Internet,to locate
any member of his family hence I contacted you.

I have contacted you to assist in repatriating of the funds and property
left behind by my client before they get confiscated or declared
unserviceable by the bank where this huge deposits were
lodged,particularly the United Bank for Africa PLC. Where the deceased had
an account Valued at about ($14 million u s dollars)The bank has Issued me
a notice to provide the next of kin Or have the account confiscated within
the next ten official working days.

Since I have been unsuccessful in locating the relatives for over 2years
now,I seek your consent to present you as the next of kin to the
deceased,so that we can proceed on the closure of this account valued
at($14million US dollars)and will be paid to you and then you and me Can
share the money 50% to me and 45% to you and 5% for any expenditure made
during the repatriating of the fund into your account,An attorney will be
contracted to help revalidated and notarize all the necessary legal
documents that can be used to back up any claim we may make.

All I require is your honest co-operation to enable us see this deal
through.I guarantee that this will be executed under a legitimate
arrangement that will protect you from any breach of the law.

Enclose your private telephone number for easy communication.

You can reach me via :stephogan001@sify.com

I await your response

Best Regards

Mr. williams Hogan