FROM THE DESK OF: BARRISTER .F.LUCAS 23 FALOMO COMPLEX IKOYI LAGOS. My name is Barrister.Frank Lucas a legal Practitioner and the personal Attorney to late Mr.Steffen,a National of your country who died along with his wife and his Two sons in a plane accident in which all the occupants in the vehicle lost their lives. I am Convinced that it was the grace of God that made me to Locate you.. My client was a successful and am accomplished family man, Who made enough fortune before his untimely death? Since Then I had made several inquiries through your Embassy to Locate any of my clients extended relative but this Exercise has proved unsuccessful.After several Unsuccessful attempts, I decided to trace his relatives Through the Internet,to locate any member of his family not Much progress was recorded. My late client was an Influential wealthy businessman, an oil magnet here in Nigeria and he left behind a deposit of Thirty two Million, Two Hundred Thousand United States Dollars ($32,200,000.00usd) only in his domiciliary bank account in a bank here in Lagos. After the death of my client his bankers contacted me, The board of directorsof his bank adopted a Resolution and I was mandated to provide his next of kin for the payment of this money within the nearest of time Forfeit the money to the bank as an abandoned property. The Bankers had planned to invoke the abandoned property decree of 1996 to confiscate the funds. Despairing at the point of exhaustiveness, I came across your name but to my utmost amazement, discovered that Coincidentally,you are nationals of the same country. I am Convinced that you may be linked with my late client or that you might provide clue to my search. therefore, i decided to contact with these facts before me because of the Similarities . By virtue of my closeness to the deceased and His immediate family, I am very much aware of my client financial standing and The bank account he operates. I have reasoned very professionally and I feel it will be legally properto present you as the next of kin of my deceased client, so that you can be paid the funds left in his bank account, Hence I contact you. I seek your consent to present you as the Next of Kin to the Deceased since you are at an advantage, hailing from the same country, so that the proceeds of this Bank Account valued at $32.2 Million Dollars can be paid to you. we shall both be at ratio of40% to you and 50% to me, while 10% be for Expenses or Tax as your Government may require, Appreciate the fact that doing business over the internet is risky, I guarantee that this will be executed Under a legitimate arrangement that will protect you from Any breach of law. Sincerely, BARRISTER . F. LUCAS