AUDITING AND ACCOUNTING UNIT.

FOREIGN REMITTANCE DEPT.

BANK IN SPAIN MADRID

I have decided to contact you on a business transaction that will be very beneficial to both of us 
at the end of the transaction.

During our investigation and auditing in this bank, my department came
across a very huge sum of money in an account that belongs to one of our foreign customers who died 
along with his entire family in plane crash of Kenya Airways Flight 431 in Abidjan, Ivory Coast, in 
February 7th
2000. We have carefully extract the account information and have kept this secretly since them to 
enable us execute the transfer of the fund in case none of the decease relation came up for the 
claim. We have been planning for the completion of this project ever since and the proper time for 
us to execute the transfer is now.

This is the reason, I have decided to contact you and solicit for your assistance to execute the 
claim of this fund. You will be requested submit an application of claim to the bank as the next of 
kin to claim the
money for our own personal use as it happen that his relatives are not available up till now, I 
will still obtain a genuine legal backing with your name which will place you in the position of 
the bona fide next of kin to the deceased.

Furthermore, the amount involved is ($25.000, 000.00) Twenty five
Million, United State Dollars, if my proposal interests you then you will have to furnish me with 
your full name and address including fax and phone numbers, age and profession.

As soon as I received your reply, I will send to you Text of application form which you will fill 
and submit to the bank as his next of kin.
After due verification and clarification by the board members of the bank approval will be issue 
and payment made into your would be nominated bank account. Be rest assured that their is no risk 
involved as I have perfected and made the necessary arrangements to back you up in claiming the 
fund but you have to maintain the high secrecy which this transaction demands as the bank does not 
know that I am using you to claim the Money.

After the completion of the transfer, the fund will be share between you and us in this way 60% for 
me and my friends 30% will be for you, while 10% will be for expenses incurred. I will like to 
invest my own part of the money in your country base on your advice. I will furnish you with the 
details and application as soon as you reply this mail.

Thanks as I await your reply.
Best Regards,

Emile Mankah