URGENT BUSINESS MATTER. 
Dear Sir/Madam,
 
I am Mr. Ibrahim Baaji (SAN) - an attorney of the Supreme Court of Nigeria. I am the personal attorney to Mr. Allen Zook, a national of United States, who worked with Shell Development Company of Nigeria in-charge of crude oil exploration, herein after referred to as my client. 

I came to know about you in my private search for a reliable person/company to handle a confidential transaction on my behalf and my colleagues. 
On the 21st of October 2000, my client, his wife Valerie and their two children (Larry and Daren) died in an auto crash on one of Nigerian roads. Since then I have made several enquiries to the Embassy to locate any of my clients extended relatives without success. After several unsuccessful attempts, I decided to look for somebody abroad who is reliable and trustworthy I will forward as next of kin to receive his fund, hence I contacted you. I am contacting you to assist in claiming the money left behind by my client before the bank confiscates or declare the fund unserviceable. 

Until his death, my client had, and maintained a US Dollar currency deposit account with a closing balance of US$19.5M (Nineteen Million, Five Hundred Thousand US Dollars) with a Trust Bank in North America, and have written us to recover all such dormant and unclaimed accounts to reinvest it with other funds through the capital market, but we have cleverly written and asked them to release the fund based on the instruction of the next of kin. It is for the urgency of this claim that I write to you to stand and receive the money as Mr. Allen's next of kin since I have failed in attempts in locating the relatives for over 2 years now. I seek your consent to present you as the next of kin of the deceased since I have perfectly procure all the vital documents that would aid the release of the money and forward it either to Europe or America whereby you will receive the money. 
I am prepared to disburse the money among ourselves in the following ratio: Beneficiary/next of kin 30%, 5% for Bank and legal expenses, while my colleague and myself in the chambers shall have 65%. 

If this proposal is acceptable to you and you do not intend to take undue advantage of the trust we shall bestow on you, then kindly respond immediately, furnishing me with your confidential telephone and fax numbers. I have all necessary legal documents for the release of the fund. On indicating your willingness, I shall contact you for us to work out the modalities for you to receive the funds. All I require is your honesty and co-operation. I guarantee that this will be executed under legitimate arrangements that will protect you from any breach of the law. 

Yours faithfully, 

MR. IBRAHIM BAAJI     