Ahmed martins. D Union Bank Plc. Lagos � Nigeria. I am the manager of bill and exchange Foreign Operations Department of Union Bank of Nigeria. I am writing following an impressive information about you through one of my friend who runs a consultancy firm. He assured of your capability and reliability, although I did not tell him the details of the business I want to do with you. In my department we discovered an abandoned sum of $11.5million dollars (Eleven million five hundred thousand United States Dollars) in an account that belongs to one of our foreign customers who died along side his entire family on 2002 E.A.S plane crash. Since we got information about his death, we have been expecting his relation to come over and claim his money because we cannot release it unless somebody applies for it as next of kin or relation to the deceased as indicated in our banking guidelines. Unfortunately we learnt that all his immediate family members died along with him at the plane crash leaving nobody with the knowledge of this fund behind for the claim since the account is his private account. It is therefore upon this discovery that I and two other officials in this department now decided to make business with you and release the money to you as the next of kin to the deceased for safety keeping and subsequent disbursement since nobody is coming for it and we don�t want this money to go back into Federal Government account as unclaimed bill. The banking law and guidelines here stipulates that such money remained after Seven years the money will be transferred into banking treasury as unclaimed funds and will further be handed over to government. The request of a foreigner as next of kin in this business is occasioned by the fact that the customer was a foreigner and a Nigerian cannot stand as next of kin to a foreigner. We agreed that 35% of this money will be for you as foreign partner, while the balance will be for my colleagues and I. I will visit your country for the disbursement according to the percentages indicated above once this money gets into your account. Please be honest to me. Therefore to enable the immediate transfer of the funds to you as arranged, you must apply first to my bank as next of kin of the deceased. Upon receipt of your response I will send to you a text of the application with the name of the deceased and his country and other information about him. Note this transaction is confidential and risk free. As soon as you receive this mail you should contact me through my e-mail address or alternative email address martins_danjuma2004@yahoo.com Best regards AHMED MARTINS. D