Attention:

Let me first apologize if at the end of reading through this letter it does not conform to your ethics. I am a serving executive of the federal ministry of finance and economic development, Nigeria.
Recently, I and a member of the ministry of finance and economic development were put in charge of an ad-hoc committee to oversee the disbursement of the sum of US $192,000,000 to five fund beneficiaries for contracts executed with the Nigerian Government in 2009 and this sums are now ready for due disbursement to their intended beneficiaries via the CBN where this funds were deposited.

Originally the number of contractors to be paid, amounted to just four but we decided to sneak an extra name in for our own interest(which you may now consider selfish!), the world is not an honest place either and we have got families to take care of. We sincerely seek your consent to present you as one of the five fund beneficiaries to be paid part of this funds of which if agreed to, the sum to be forwarded to your bank account will amount to US$38,400,000.00 via official protocol.

I know you might also be thinking right now that this is criminal!, but let me shock you a little, it is a regular occurrence in the Nigerian system, it is a norm and past efforts to cleanse it has met with brick-walls hence our involvement. If you are willing to assist on this transaction, do inform me accordingly via the email contained herein: mrfrank.joseph@yahoo.com , so that i could explain further the modalities required in claiming the above mentioned fund sum for imminent transfer to your home bank account. If on the other hand you still think this is unethical, kindly disregard this letter and move on. Thank you for reading through.

Sincerely,
Mr Frank Joseph,
Ministry of Finance, Nigeria.