My Dear ,
 
I am Barrister John Nelson,a solicitor at law, personal attorney to Mr.Neal Walker a national Of United states of America, who used to work with Shell Development Company in COTONOU REPUBLIC OF BENIN.Here in Africa, after shall be referred to as my client. On the OCTOBER 31,2002, my client Mr. Neal Walker, with his entire family of his wife, 2 children and a maid died in a plane crash, on Egypt Air Flight 990 crashed into the Atlantic Ocean off Nantucket, Massachusetts killing all 217 people aboard. 

Since the untimely death of Mr.Neal Walker, the funds has been dormant in his account with Afri Bank Benin without any claim. Personally, I keep this secret within myself to enable the whole plans be Profitable and successful during the time of execution.
 
I have made several enquiries to the American embassy here in Benin,and the American embassy in his country U.S.A to locate any of my clients extended relatives, this has also proved unsuccessful. After these several unsuccessful attempts to locate any member of his family, I decided to  contact you.
 
I have contacted you to put claim as next of kin to the deceased and to assist in repartrating the fund valued at usd$24.1M (Twenty four million One Hundred Thousand united states dollars). left behind by my client before it gets confisicated or declared unserviceable by the FOREIGN REMITTANCE DEPARTMENT AFRI BANK OF BENIN where this huge amount were deposited.
 
The said AFRI BANK OF BENIN has issued me a notice to provide the next of kin or have his account confisicated within the next twenty one official working days.Since I have been unsuccesfull in locating the relatives for over 5 years now, I seek the consent to present you as the next of kin to the deceased since you are a foreigner, so that the proceeds of this account can be paid into your account.
 
May i at this point emphasize that this transaction is 100% risk free, as i have made a successful arrangements as personal attorney to Mr.Neal Walker.

I have all necessary information and legal documents needed to back you up for this claim, all I require from you is your honest, cooperation to enable us see this transaction through.

The sharing ratio and modalities for transfer, On smooth conclusion of this transaction,you will be entitled to 45% of the total sum as gratification, while 5% will be set aside to take care of expenses that may arise during  the time of transfer like telephone bills, my travel ticket to come over to your country for the sharing of the fund, while 50% will be for me.
 
Please, you have been adviced to keep this a top secret as you know am still in service and intend to retire from service after I conclude this deal with you. I guarantee that this will be  executed under legitimate arrangement that will protect you from any breach of the law.

I advice you kindly reply me  as soon as possible  stating your wish in this deal.

Yours Faithfully,

Barr.John Nelson,