From: james umana <jamoumana@gmail.com>
Date: Fri, 17 Jan 2014 06:42:49 +0000
Subject: IMPORTANT BUSINESS MESSAGE

Dear Sir/Madam,

I am JAMES UMANA the director in-charge of auditing and accounting
section of commercial bank in Nigeria

West Africa with due respect and regard. I have decided to contact you
on a business transaction that will be very beneficial to both of us
at the end of the transaction. During our investigation and auditing
in this bank, my department came across a very huge sum of money
belonging to a deceased person who died on November 2011 in a plane
crash and the fund has been dormant in his account with this bank
without any claim of the fund in our custody either from his family or
relation before our discovery to this development.

Although personally, I keep this information secret within myself and
my partners to enable the whole plans and ideas be profitable and
Successful during the time of execution. the said amount was US$
14M(fourteen

million Dollars).United States Meanwhile,all the whole arrangements
to put claims over this fund as the bonafide next of kin to the
deceased, get the required approval and transfer this money to a
foreign account has been put in place and directives and needed
information will be relayed to you as soon as you indicate your
interest and willingness to assist us and also benefit yourself to
this great business opportunity.

In fact I could have done this deal alone but because of my position
in this country as a civil servant,we are not allowed to operate a
foreign account and would eventually raise an eye brow on my side
during the time of transfer because I work in this bank.this is the
actual reason why it will require a second party or fellow who will
forward claims as the next of kin with affidavit of trust and oath to
the bank and also present a foreign account where he will need the
money to be re-transferred into on his request as it may be after due
verification and clarification by the correspondent branch of the bank
where the whole money will be remitted from to your own designated
bank account. I will not fail to inform you that this transaction is
100% risk free. On smooth conclusion of this transaction,you will be
entitled to 30% of the total sum as gratification, while 10% will be
set aside to take care of the expenses that may arise during the time
of transfer and also telephone bills,while 60% will be for me and my
partners.Please,you have been advised to keep top secret as we are
still in service and intend to retire from service after we conclude
this deal with you.

I will be monitoring the whole situation here in this bank until you
confirm the money in your account and ask us to come down to your
country for subsequent sharing of the fund to percentages previously
indicated and further investment,either in your country or any country
you advice us to invest in. All other necessary information will be
sent to you when I hear from you. I suggest you get back to me as soon
as possible

stating your wish in this deal.

Yours faithfully,

JAMES UMANA.