From: "Dr. Paul Smith" (may be fake)
Reply-To: <paulcsmith21@gmail.coM>
Date: Sun, 2 Nov 2014 11:57:10 -0800
Subject: Dear Sir/Madam

3.Awolowo Way Off
wuse herbat macauley
North Abuja Nigeria.

Dear Sir/Madam

Question to invest in real estate properties/imports,

I am Dr.Paul Smith former special adviser on petroleum matters to the late head of state of Government of Nigeria General. Sani Abacha. Because of my strategic position in the former Government and also being a close and confidant of late head of state, i was able to acquire personally the sum of $25,500,000.00 (twenty five million five hundred united states dollars only) presently lodged in a security deposit in Europe.

I made this money largely through consultancy fee paid by foreign oil companies prior to allocate of deep-water oil blocs and other zing/prospecting right. As you are aware that Nigeria is the sixth largest producer/exporter of crude oil in the world. As you are probably aware of the fact that Nigeria is prone to military and the consultant political/economic instability has fueled hyper inflation, amongst other problem, i have therefore resolved to invest my money abroad, preferable in real estate properties and importation of goods from your country for safety and optimum returns on investment.

However the present civilian administration of president Goodluck Jonathan has placed a restriction of movement on every member of the cabinet of the past military government. This as a result of justice oputa panel of inquiry stated to investigate most of the atrocities done by the late former head of state. This means that I cannot travel out now till the panel concludes its investigations, which only God knows when that would be. Straight transfer of this money into bank abroad will present two major problems one, the tax incidence will be too high as much as 60% of this money will go up in taxes, levies, penalties etc.

As a result of Government delibrate restrictions on flight of capital abroad. meanwhile arrangement has been put in place for you to receive the funds from a trust worthy security deposit company in Europe. As soon as you indicate your interest, i will send to you the security code number, certificate of deposit number and airways bill number of the deposit that will serve as the us proof to enable you claim the money which is tagged, diplomatic luggage.

All i now need is honest partner who can receive the money on my behalf and help me to invest as I formally mentioned. There is absolutely no risk involve in this transaction, as the money will be delivered to you in United States dollars bills. If you are interested in assisting me, please send to me by e-mail immediately your preferred contact address where you can be reached at any time, upon receipt of the money, you are to lodge this money in a bank account and contact me for necessary arrangements for the investment of the funds. For your help and assistance in this transaction, you are entitled to 35% of this money in cash of equity if you wish to join the proposed company.

Finally you are to please urgently sent to me through email your contact address that include your telephone and fax number so that i can instruct the west side deposit company to go ahead with the transfer to you. Please contact me immediately so that I can give you further briefing.

Best regards

Dr. Paul Smith