From the desk of Mr. **-  Director Auditor General.  Financial Governance  Lagos Nigeria  Tel: +234---* Email: (***********@hotmail.com) 

Dear Friend, 

I Am Mr. ******* ******the director in Charge Of Auditing and Accounting Section of (First Bank Of Nigeria Plc) with due respect and regard, I have decided to contact you on a business transaction that will benefit the both of us at the end of the transaction.In order to transfer out the sum of (US$10 Million) Ten Million United State Dollars) from one of the leading banks in Nigeria First Bank Of Nigeria Plc into a foreign account provided, I need a foreigner who is reliable and honest person who is capable and fit to receive this money through a bank to bank wire transfer. During the course of our auditing last month, I discovered a floating fund in an account opened in the bank in 2011 and since 2013 nobody has operated on this account again, after going through some old files, I discovered that the owner of the account did not states any Next Of Kin, hence the money is floating and if I do not remit this money out urgently it will be forfeited for nothing by our management. 

The owner of this Account is Engineer{Fredrick} a foreigner, and an industrialist,and no other person knows about this account or any thing concerning it, the Account has no other beneficiary and my investigation prove to me to be perfect and risk free. However, I am revealing this to you believing in God that you will never let me down when the money is transferred into your foreign nominated bank account. at the conclusion of this business, I will give to you 40% of the total amount, while 55% will be for me and 5% percent will be used for any expenses we might run into during the processing of the fund Transfer. 

Am looking forward to hearing from you. Reply me back at this alternative E-mail address: *******@hotmail.com  can include your telephone or mobile number for easy Communication. 

Best Regards 

Mr ****** ***** Urgent response needed. 

The information contained in this message may be CONFIDENTIAL and is intended for the addressee only. Any unauthorized use, dissemination of the information or copying of this message is prohibited. If you are not the addressee, please Notify the sender immediately by return e-mail and delete this message. 

Thank you.