From: "Joaquin Manuel" (may be fake)
Date: Sat, 27 Aug 2011 03:07:13 +0200
Subject: Business Offer

Dear Sir,
Accept my sincere apology for this unsolicited letter to you. My name is Joaquin Manuel from ABOGADOS MIRA & ASOCIADOS, Solicitors & Advocates in Spain. I am writing to you in regards to my deceased client, Engr. NARANJO JORGE, an Oil Magnate who lived in Spain for twenty-eight years, he died along with his immediate family in the Spanair flight JK5022 which Crashed in Madrid on the 20th August 2008 while conveying vacationers to the Spanish holiday resort of Gran Canaria.

Before his death, he deposited the sum of (USD$5.5M) Five Million, Five Hundred Thousand United States Dollars only, with a Financial /Security institutions here in Spain. The financial institution being aware of his sudden death , have mandated me to present a member of his family (heir/inheritor)or next of kin to make Claims of the fund, otherwise it will be forfeited and reverts to the treasury of the Spanish Ministry of finance & the Central Bank , as unclaimed. This is because in accordance with the Spanish law, such fortune is automatically bequeathed to the government if there is no heir or next of kin to the deceased that would surface to claim the fortune. However, this law is unjust and inhuman as it often create an avenue for the top officials of some financial institutions to divert such fortunes for their own selfish use.

On that ground, I decided to search for any of my late client's relative or foreign partner which has been proved abortive as he did not declare any next of kin, partner or relatives in the official paper , including the deposit certificate and did not make any will (en-state) with us.

Against this backdrop, I decided to contact you to join me to put claims on this deposit before it`s forefeited to the authorities, my suggestion to you is that I will like to present you as the beneficiary to this deposit, since both of you are both foreign nationals, I know you may not in a anyway related to my late client Engr. NARANJO JORGE but By virtue of my position as his personal Attorney, I will now place your name as the next of kin/ foreign partner to my late client. I will prepare every relevant legal documents that will assist your claims and facilitate the release of the fund to you without any breach of the law.

Note, this transaction is 100% risk free, there is no single risk connected to this business as I have worked out all modalities to complete the transaction successfully. Once the fund is released to you, we shall share in the ratio of 50% for me, 45% for you while remaining 5% for any expenses incurred during the cause of securing this deposit.
If my proposal is acceptable to you, Reply via my private email address: jmanuel04@live.com
or call for further clarifications on how to proceed.

Regards Sincerely,
Mr. Joaquin Manuel Esq.