MR. JOHN PHILIPS
238 Roan Crescents
Sage Corporate Park North
Victoria Island
Nigeria
PRIVATE EMAIL (okophils@o2.pl )

RE: TRANSFER OF ($48,223.000.00 USD} FORTY EIGHT MILLION TWO HUNDRED AND TWENTY THREE THOUSAND DOLLARS) INTO YOUR ACCOUNT.

I feel quite safe dealing with you in this important business. Though, this medium (Internet) has been greatly abused, I choose to reach you through it because it still remains the fastest medium of communication. However, this correspondence is unofficial and private, and it should be treated as such.

At first I will like to assure you that this transaction is 100% risk and trouble free to both parties.

My name is MR. JOHN PHILIPS,I work as the personal manager in account management section in charge of credit and foreign bills of one of the prime banks here in Nigeria. On a routine inspection I discovered a dormant domiciliary account with a Balance Of S$48,223,000. 00 (Forty eight million two hundred and twenty three thousand U.S dollar). On further discreet investigation, I also discovered that the account holder has died long ago with his family on a plane crash leaving no beneficiary to the account and no other person knows about this account.

I am in close contact with the manager of the bank here who is my partner and he is willing to approve the transfer to any reliable and trustworthy foreigner with foreign bank account because the former operator of the a/c is a foreigner and from Australia in particular. I am certainly sure that he has no written or oral WILL attached to the account, no beneficiary and nobody will come again for the claim of this money. It is only a foreigner who can claim this money with legal claims to the account holder, which I will provide to you if you are interested, therefore I need your cooperation in this transaction. The difference in country of origins is not a hindrance to the success of this transaction. This money will remain useless in this dormant account if I did not transfer the fund out to a foreign account.

I will provide the necessary information and documents needed in order to claim this money. I only need your cooperation as a foreigner to provide your safe bank account information for the transfer. All arrangement that will ensure a smooth transfer of the fund to the account, which you are to nominate, is already in place. You should also provide me with your direct phone lines for easy communication. I wish for utmost confidentiality in handling this transaction.

At the conclusion of this transaction, your share will be 30% of the total transfer sum, 60% for my partner and me while 10% will be set aside for any expenses both parties might incur during the process of the transfer. The fund will be transferred to your account in two parts. I will first transfer $20USD Million to your account. I will fly over to meet you after the successful transfer for sharing according to the agreed percentages. I will have the remaining balance of USD$28,223 Million transferred to your account only after the successful sharing of the first transfer without any disappointment from your side.

Let me hear from you URGENTLY.

For further inquiries contact me through my private email address: (okophils@o2.pl )
Let all email be through my private email address
( okophils@o2.pl )

Best Regards,

MR. JOHN PHILIPS
Tel: + 874 - 763 - 648313
Fax: +874 - 763 - 648314
Email: (okophils@o2.pl )