Dear Friend,

 I am Morris Walterbegg, a solicitor at law. I was the personal attorney to
 Mr. Lars-Goran Nilson, a national of your country who used to work 
with an  oil servicing company here in Amsterdam-Netherlands after which be
referred  to as my client.

 Mr. Lars-Goran Nilson 56 years of age made a fixed deposit of fund alued 
at USD$18,500,000 (Eighteen 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, 2004 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/eng2004  0104_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  make 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 of kin 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 50% of the total fund for your role as the relative 
and next  of kin of my late client, 40% 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 document
 which 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 faith 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 (morriswalterbegg@yahoo.de) 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,
 Morris Walterbegg

TEXT ONLY EQUIVALENT
Dear Friend, I am Morris Walterbegg, a solicitor at law. I was the personal attorney to Mr. Lars-Goran Nilson, a national of your country who used to work with an oil servicing company here in Amsterdam-Netherlands after which be referred to as my client. Mr. Lars-Goran Nilson 56 years of age made a fixed deposit of fund alued at USD$18,500,000 (Eighteen 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, 2004 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/eng2004 0104_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 make 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 of kin 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 50% of the total fund for your role as the relative and next of kin of my late client, 40% 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 document which 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 faith 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 (morriswalterbegg@yahoo.de) 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, Morris Walterbegg