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From: "Ikpu Kasin" 
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Subject: PAYMENT NOTIFICATION
Date: Tue, 13 Sep 2005 13:46:41 +0000

Bills & Exchange Manager

Union Bank of Nigeria

Suit 23, Pentagon Plaza

72 Allen Avenue Ikeja

Lagos state-Nigeria

Dear Friend,

I am contacting you in regards to a business transfer of a huge sum of
money from a deceased account.I am an american residence in Nigeria and has
gotten to the position of bank manager in thfe above named bank in Nigeria.

Though I know that a transaction of this magnitude will make anyone
apprehensive and worried, but I am assuring you that all will be well at the
end of the day. We decided to contact you due to the urgency of this
transaction.

PROPOSITION;

We discovered an abandoned sum of (Twenty Million United states Dollars) in
an account that belongs to one of our foreign customers who died along with
his entire family. Since his death, none of his next-of-kin or relations has
come forward to lay claims to this money as the heir. We cannot release the
fund from his account unless someone applies for claim as the
next-of-kin to the deceased as indicated in our banking guidelines.

Upon this discovery, we now seek your permission to have you stand as a next
of kin to the deceased as all documentations will be carefully worked out by
us for the funds (Twenty Million United states Dollars) to be released in
your favour as the beneficiary's next of kin.

It may interest you to note that we have secured from the probate an order
of madamus to locate any of deceased beneficiaries. Please acknowledge
receipt of this message in acceptance of our mutual business endeavour
by furnishing me with the following;

1. Your Full Names and Address.

2. Direct Telephone and Fax numbers.

These requirements will enable us file a letter of claim to the appropriate
departments for necessary approvals in your favour before the transfer can
be made. We shall be compensating you with 3 Million Dollars on final
conclusion of this project, while the rest shall be for us. Your share stays
with you while the rest shall be for us for investment purposes in your
country.

If this proposal is acceptable by you, do not take undue advantage of the
trust we have bestowed in you, I await your urgent email.
Best regards,
DR ikpu kasin