NEXT OF KIN

FROM: DR STEPHEN UMAH
GULF BANK NIG PLC
HEAD OFFICE
Plot 1212, tijian bello Street, 
Victoria Island.
P.M.B 0090, Lagos
www.gulfbank.com


DEAR SIR,

I know that you must have recieved the first letter I sent to you by post, but if you have not, here comes afollow-upto the letter.

First I must seek for your understanding and pray that Godwill give you the wisdom to understand my problem and be in a position to help as you will be surely blessed as you help. I am Dr Stephen Umah,I am 41 Years old and also the chief accountant with Gulf Bank Nig PLC . I have a
transaction which I think will be of mutual benefit to both of us. In my desire for a foreign partner with whom to do this ransaction, I stumbled on your contact from a business directory.

As the head of accounts department of GBNP, I discovered some amount of money while I was auditing accounts for the 2001 financial year which has been lying there for over 3 years. On further inquiry, I discovered that this money totalling about USD$45.5 Million (Forty five Million five
hundred thousand United States Dollars) including accumulated interest belonged to one MR.  H .LEE  , a korea Nationale who lived here and died intestate with no beneficiary.

This man died through a plane crash of ADC airlines in 1998. I have Successfully secured the money and with the assistance of my colleague, the money has been moved out of my bank and deposited in a finances company. It was packed in three(2)metal trunk boxes as photographic materials. I would need your particulars to enable me prepare documents
which will authenticate that the Consignment belongs to you as the next of kin to MR. H .LEE  and to enable you claim the money. I want to be assured of a safe account where the money will be deposited pending my arrival. This transaction is absolutely risk free with no illegal complications, I have made all necessary arrangements for a successful transaction. Before this money is entrusted into your care, there must be an agreement that will be reached between us stating that:

1.BOTH PARTIES WILL NOT FOR ANY REASON CHEAT EACH OTHER.
2.BOTH PARTIES WILL WORK TOGETHER TO SEE THIS TRANSACTION
THROUGH.
3.A HIGH DEGREE OF TRUST AND CONFIDENTIALITY WILL BE
APPLIED FOR THE SAKE OF OUR WORK.
4.I AND MY PARTNER WILL STRONGLY BE BY YOUR SIDE AS YOU
CLAIM THIS FUND AND I AND MY PARTNER WILL ARRAGE AN
ATTORNEY(LAWYER)WHO WILL WORK ON YOUR BEHALF TO GET THE
NECESSARY PAPERS NEEDED FOR A SMOOTH TRANSACTION.
5.YOU WILL NOT DISAPPEAR WITH OUR FUND AFTER YOU HAVE
CLAIMED IT.
6.DISBURSEMENT RATIO WILL BE 75% FOR ME AND MY
COLLEAGUE,15% FOR YOU, 5% WILL BE DONATED TO CHARITY,WHILE
5% WILL TAKE CARE OF OUR MUTUALEXPENCES.

There is need for you to respond to this offer immediately as the government of my country have concluded plans to apply the money into arms procurement to project wars and unrest in African continent.

I must let you know that a high degree of trust is required and also we will like to use our own share to go into any lucrative business with your help/assistance.

Awaiting your urgent response now.

Yours Faithfully

DR Stephen Umah