Dear Friend, I am Barrister Mathew Smith, a solicitor at law. I was the personal attorney to Eng, John McPherson, a national of your country who used to work with an oil servicing company in Paris, France. after which be referred to as my client. Eng, John McPherson 62 years of age made a fixed deposit of fund valued at USD$14,500,000 (Fourteen Million, Five Hundred Thousand United States Dollars Only) with a Security Company/Finance Firm here in Europe and unfortunately lost his life in an Egyptian charter plane Boeing 737 which crashed into the Red Sea early on January 3 shortly after taking off from the resort of Sharm el-Sheikh, killing all the 135 passengers and 13 crew members aboard, Ref: (View: http://english.people.com.cn/200401/04/eng20040104_131791.shtml). He left no clear beneficiary as Next of Kin except some vital documents related to the deposit still in my possession. Recently, the governing body of the Security Company/Finance Firm contacted me on this matter, requesting that I should notify the next of kin of my late client to claim the funds and I am yet to provide the Next of Kin to lay claims to the Fund. I know that my client had no living next of kin but I went ahead and made several inquiries to your embassy to locate any of my late clients extended relatives but this has proved unsuccessful. Under a clear and legitimate agreement with you, I seek your consent to present you as the next so that my late client's fund will not be confiscated by the Security Company. You and I can share the money, you will be entitled to 40% of the total fund for your role as the relative and next of kin of my late client, 50% for me while 10% is to be marked out for any expenses that will be incurred during the clearance or process of transfer of the fund to your bank account. Be informed that there is no risk involved as all necessary legal documents that will be used to back you up as the legal beneficiary and next of kin of my late client will be procured. All I require is your sincerity, honesty, co-operation and utmost good faiths 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. Kindly, get in touch with me by my e-mail (barrister_mathew_smith@yahoo.co.uk) or telephone to enable us discuss further. You may also send your telephone number so that I can call you. Do not forget that a transaction of this magnitude require utmost confidentiality and sincerity. I look forward to your urgent response. Thank you, Barrister Mathew Smith Tell: +44 7040104049. +44 7040104050. Fax: +44 8701332420.