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Good Day,
I am Barrister SMITH MARTIN (Esq.), the Personal Attorney to a Foreign
Contractor, who worked with a Multinational Oil Firm in Nigeria. On the
31th of january 2001, my client, a Mexican National, late Engineer Gabriella
Chavez, an oil Merchant / Contractor with the Federal Government of Nigeria,
who unfortunately lost his life in the plane crash of Alaska Airlines
Flight 261 which crashed into the Pacific Ocean not far from Los Angeles, on
January 31 2000, including his wife (Thelma) and their only daughter (Sheryl),
when they were heading to San Francisco and Seattle from Puerto Valletta,
Mexico for a vacation .You shall read more about the crash on visiting this
sites. http://www.sfgate.com/cgi-bin/article.cgi?file=/news/archive/2000/02/01/national0743EST0575.DTL

All occupants of the Aero plane unfortunately lost their lives. Since
then I have made several inquiries to Several Embassies to locate any of my
clients extended relatives, this has also proved unsuccessful. After these
several unsuccessful attempts, I decided to trace his relatives over the
Internet, to locate any member of his family but of no avail. Then I
have to contact you to assist me in repatriating the money left behind by my
client before they get confiscated or declared unserviceable by the Bank where
these huge deposits were lodged.

Particularly, the Bank where the deceased had an account valued at
about US$ 27 Million has issued me a notice to provide the next of kin,
relatives so that the fund left will be transferred or have the account
confiscated within the next twenty official working days.

Since I have been unsuccessful in locating the relatives for over 3
years now I seek your consent to present you as the next of kin to the
deceased so that the proceeds of this account valued at US$27 Million can be
paid to you and then you and I can share this money. 50% to me and 45% to
you, while 5% is mapped out for expenses. All I require is your honest and
co-operation to enable us see this deal through. I guarantee you that this Business
will be executed under a legitimate arrangement that will protect you from
any breach of the law and be further informed that our interest and security  had been considered before you were contacted, so be rest assured and  feel free to go into this transaction with us.

I will want you to send to me on your return email the following
information for the transfer in your favor.
1) Your full name
2) Your contact Address
3) Your private phone, mobile and fax numbers for easy communicating
for each others I await your kind response, Please In the event of your
inability to handle this transaction.
Kindly inform us ASAP so that we can look for another Reliable and
trustworthy person who can assist in this Respect. And note that the
nurture of this deal needs utmost confidentiality as contrary will lead to
failure..
Awaiting your urgent and favorable response. And forward your reply to
(smithmartin_1@yahoo.com)
for an urgent attention and security reasons.

Best Regards,
SMITH MARTIN Eqs.