letter from the desk of : mr . favour aso ibori dear sir , i am mr . favour aso ibori , bank manager of cometh bank plc , victoria - island branch . i have an urgent and very confidential business proposition for you . in 1996 - 1997 , an oil consultant / contractor with the nigerian national petroleum corporation , engr . nam hyewon made a numbered time ( fixed ) deposit for twelve calendar months , valued at s $ 25 , 000 , 000 . 00 ( twenty - five million dollars ) in my branch . upon maturity , i sent a routine notification to his forwarding address but got no reply . after a month , we sent a reminder and finally we discovered from his contract employers , the nigerian national petroleum corporation that engr . nam hyewon died in korean air flight 801 , which crashed in guam on august 1997 . on further investigation , i found out that he died without making a will , and all attempts to trace his next of kin was fruitless . i therefore made further investigation and discovered that engr . nam hyewon did not declare any next of kin or relations in all his official documents , including his bank deposit paperwork in my bank . this sum of us $ 25 , 000 , 000 . 00 is still sitting in my bank and the interest is being rolled over with the principal sum at the end of each year . no one will ever come forward to claim it . according to nigerian law , at the expiration of 6 ( six ) years , the money will revert to the ownership of the nigerian government if nobody applies to claim this fund . consequently , my proposal is that i will like you as a foreigner to stand in as the next of kin to engr . nam hyewon so that the fruits of this man ' s labor will not get into the hands of some corrupt government officials . this is simple , i will like you to provide immediately your full names and address so that the attorney will prepare the necessary documents and affidavits which will put you in place as the next of kin . we shall employ the services of two attorneys for drafting and notarization of the will and to obtain the necessary documents and letter of probate / administration in your favor for the transfer . i would need you as a foreigner acting as the next of kin and sole benefactor to the inheritance of engr . nam hyewon to claim from the bank . the money will be transferred to you for us to share in the ratio of 60 % for me and 40 % for you . there is no risk at all as all the paperwork for this transaction will be done by the attorney and my position as the branch manager guarantees the successful execution of this transaction . if you are interested , please reply immediately via the private email address below . upon your response , i shall then provide you with more details and relevant documents that will help you understand the transaction . please observe utmost confidentiality , and rest assured that this transaction would be most profitable for both of us because i shall require your assistance to invest my share in your country . thanks and regards . mr . favour aso ibori cometh bank plc . get tiscali broadband from £ 15 : 99