
 This sure sounds like a good deal 
 
From the Desk of:
Mr. Samuel Mantu
Lagos Nigeria.
With great pleasure I Mr. Samuel Mantu, Credit control  Manager of a  Bank (name upheld)is writing you in respect of a foreign customer an Oil  consultant/contractor with the Nigerian National Petroleum  Corporation,Engr.Lee Seunghyo made a numbered time (Fixed) Deposit for twelve  calendar months valued at US$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.Lee Seunghyo died in Korean Air Flight 801, which  crashed in Guam on August 1997 with other passengers onboard. I   therefore made further investigation and discovered that Engr. Lee Seunghyo   died without making a WILL, and all attempts to trace his next of kin was ruitless.Also, he 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.
Since the demise of this our customer, I have personally watched the  account with keen interest to see the next of kin but all has proved  abortive as no one has come to claim his FIXED DEPOSIT fund of  USD.$25million, [Twenty five million United States Dollars] which has been with   my branch for a very long time. Since his death, none of his   next-of-kin or relations has come forward to lay claims for this money asthe   heir.
A member of our government trade delegation to your country gave your  impeccable profile to me. Hence I have decided to seek your co-operation  in this business deal due to the sensitivity of this  transaction. It  may interest you to know that I am only contacting you as a  foreigner  because this money cannot be approved to a local Bank account  here, but  can only be approved to a foreigner with an account since the  money is  in US Dollars. I have decided as a matter of urgency upon this   discovery now seek your permission to have you stand as next of kin to  the   deceased Engr. Lee Seunghyo as No one has ever come forward to claim  this fund. 
In accordance to Nigerian Law, fund deposited for a long period of time  without claim will be reverted to the Nigerian Government treasury if  nobody applies to claim this fund after a long period of time. I want  you to co-operate with me so that the fruits of this man's labour will  not get into the hands of some unsrupulous corrupt government officials  if NOT CLAIMED now. I have secured from the probate an Order of Madamus  to locate any of deceased beneficiaries. Hence I am contacting you with  this proposal.
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This is
simple, I will like you to provide immediately your full names  and address,Date of Birth, Occupation,Tel & Fax Numbers 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 notorization of the WILL and to obtain  the  necessary documents and letter of probate/administration in your favour  for the transfer.
The Bank cannot release the fund from his account unlesssomeone applies  for claim as the next-of-kin to the deceased as indicated in our  banking guidelines. I have almost resolved to finalize this transaction with  some money to secure documents in your name as the bonafide   beneficiary of this fund $25m which guarantees our safety and successful   transfer. With the above suggestion, It is reliable,safe and quick for   transfer process.
At the successful conclusion of this business, your goodself shall be  entitled to have 40% that is, USD$10m of the total money while I will  have 55% that is USD$13.750m and 5% that is SD$1.250m for communications  and other expenses. I am ready to invest a reasonable  percentage of  mine into any viable business you suggest as a joint  partner.
Your response is highly imperative as this is a TWO-man business deal  transaction as I shall then provide you with more details and relevant  documents that will help you understand the transaction. I need your  assistance and co-operation to this reality as I have done my Home-work  and fine tune the best way to create you 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 with you  as the beneficiary to this fund. Your percentage will also be a  source  of upliftment.You have absolutely nothing to LOSE in assisting me instead, you have so much to GAIN. Be rest assured that this  transaction would be most profitable for both of us.
I will appreciate your early reply for commencement of business.Contact   me for acknowledgement by E-mail and whereby you are not interested,  please indicate in your reply so that I can seek for the assistance of  someone else.
Thanks for your expected co-operation and treat ASAP as your utmost  Trust,Honesty and Confidentiality will be highly appreciated in this  business deal transaction.
Thanks with great regards.
Mr.Samuel Mantu.
From the Desk of:
Mr. Samuel Mantu
Lagos Nigeria.
With great pleasure I Mr. Samuel Mantu, Credit control  Manager of a  Bank (name upheld)is writing you in respect of a foreign customer an Oil  consultant/contractor with the Nigerian National Petroleum  Corporation,Engr.Lee Seunghyo made a numbered time (Fixed) Deposit for twelve  calendar months valued at US$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.Lee Seunghyo died in Korean Air Flight 801, which  crashed in Guam on August 1997 with other passengers onboard. I therefore made further investigation and discovered that Engr. Lee Seunghyo   died without making a WILL, and all attempts to trace his next of kin was  ruitless.Also, he 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.
Since the demise of this our customer, I have personally watched the  account with keen interest to see the next of kin but all has proved  abortive as no one has come to claim his FIXED DEPOSIT fund of  USD.$25million, [Twenty five million United States Dollars] which has been with   my branch for a very long time. Since his death, none of his   next-of-kin or relations has come forward to lay claims for this money asthe   heir.
A member of our government trade delegation to your country gave your  impeccable profile to me. Hence I have decided to seek your co-operation  in this business deal due to the sensitivity of this  transaction. It  may interest you to know that I am only contacting you as a  foreigner  because this money cannot be approved to a local Bank account  here, but can only be approved to a foreigner with an account since the  money is  in US Dollars. I have decided as a matter of urgency upon this   discovery now seek your permission to have you stand as next of kin to  the   deceased Engr. Lee Seunghyo as No one has ever come forward to claim  this fund. 
In accordance to Nigerian Law, fund deposited for a long period of time  without claim will be reverted to the Nigerian Government treasury if  nobody applies to claim this fund after a long period of time. I want  you to co-operate with me so that the fruits of this man's labour will  not get into the hands of some unsrupulous corrupt government officials if NOT CLAIMED now. I have secured from the probate an Order of Madamus  to locate any of deceased beneficiaries. Hence I am contacting you with  this proposal.
This is simple, I will like you to provide immediately your full names  and address,Date of Birth, Occupation,Tel & Fax Numbers 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 notorization of the WILL and to obtain  the 
/>necessary documents and letter of
probate/administration in your favour  for the transfer.
The Bank cannot release the fund from his account unlesssomeone applies  for claim as the next-of-kin to the deceased as indicated in our  banking guidelines. I have almost resolved to finalize this transaction with  some money to secure documents in your name as the bonafide   beneficiary of this fund $25m which guarantees our safety and successful transfer. With the above suggestion, It is reliable,safe and quick for   transfer process.
At the successful conclusion of this business, your goodself shall be  entitled to have 40% that is, USD$10m of the total money while I will  have 55% that is USD$13.750m and 5% that is USD$1.250m for communications  and other expenses. I am ready to invest a reasonable  percentage of  mine into any viable business you suggest as a joint  partner.
Your response is highly imperative as this is a TWO-man business deal  transaction as I shall then provide you with more details and relevant  documents that will help you understand the transaction. I need your  assistance and co-operation to this reality as I have done my Home-work  and fine tune the best way to create you 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 with you  as the beneficiary to this fund. Your percentage will also be a  source  of upliftment.You have absolutely nothing to LOSE in assisting me instead, you have so much to GAIN. Be rest assured that this transaction would be most profitable for both of us.
I will appreciate your early reply for commencement of business.Contact   me for acknowledgement by E-mail and whereby you are not interested,  please indicate in your reply so that I can seek for the assistance of  someone else.
Thanks
for your expected co-operation and treat ASAP as your utmost  Trust,Honesty and Confidentiality will be highly appreciated in this  business deal transaction.
Thanks with great regards.
Mr.Samuel Mantu.