Sir, I am Barrister Ogini, An Attorney at Law and Legal consultant. I am the personal Attorney to Mr.Charles Mak, a National of your country, who used to work with Shell Development Company in Nigeria. Here in after shall be referred to as my Client. On the 21st of April 2001, my client, his wife and their three Children were involved in a fatal car Accident along Sagamu Express Road. All occupants of the vehicle unfortunately lost their lives. Since then I have made several inquires to your Embassy to locate any of my late clients extended Relatives this has also proved unsuccessful. After these several unsuccessful attempts, I decided to track his last name over the Internet, to locate any member of his family hence I contacted you. I have contacted you to assist in repatriating the money and property left behind by my client before they get confiscated or declared unserviceable by the bank here this huge deposit were lodged in one of the commercial banks where the deceased had an account valued at about (US$13,000.000.00) Thirteen million United States Dollars. The bank Has issued me a Final notice to provide the Next of Kin or have the Account confiscated within the next 21 working days. Since I have been unsuccessful in locating the relatives for over 1 year now I seek your consent to present you as the next of kin of the deceased so that the proceeds of this account valued at (US$13,000.000.00) Thirteen million United States Dollars. Can be paid to you and then you and me can share the money, all necessary legal documents will be in place that can be used to back up any claim we may make. All I require is your honest cooperation to enable us see this deal through. I Guarantee that this transaction will be executed under a legitimate arrangement that will protect you from any breach of the law. Please do get in touch with me for more details, once I have your consent and trust then we can proceed immediately. Anticipating your urgent response. With my best regards, Barrister Ogini.