Dear Friend,

I am sorry for the embarrassment this mail might cause you, as we have not met before. I am Barrister James Morris, a solicitor at law; I was the personal attorney German Foreigner by name Adolf Merckle aged 74 years old,who committed suicide on January 5th 2009 after his business empire ran into trouble in the global economic financial crisis. Please refer to the news website below to read more about our late client.

http://news.bbc.co.uk/1/hi/business/7814257.stm

Since then nobody has done anything as regards to the claiming of this money as he has no family member here in South that is aware of the existence of either the account or the fund. Several attempt to trace any of his relative proof abortive and also Information from the National Immigration office states that late Adolf Merckle was alone on point of entry into Africa. I came across your name and contact while in search of my client relations and decided to ask for your assistance for the realization of this project. Before his demise, my client had lodged the sum of US$28,500,000.00 (Twenty Eight Million, Five Hundred Thousand United State Dollars Only) with a bank here in Africa, with the hope of transferring the money to his account overseas in bits.

After his death nobody has come forward to claim the money as his next of kin, the Bank last year gave me 12 months' notice to provide his Next of Kin or have the money confiscated; this ultimatum will expire in a few months' time. Since I have been unsuccessful in locating the relatives for over three years now, I seek your consent to present you as the Next of Kin of my deceased Client so that the ownership of this $USD28.5 Million Dollars can be transferred to you to enable you and I share it on the following percentage of 50% for me and 45% for you, and the remaining 5% will be used for expenses and tax.

I will also procure all necessary legal documents that can be used to back up any claim we may make. All I require is your honest co-operation to enable us see this business through. I guarantee that this will be executed under a legitimate arrangement that will protect you from any breach of the law.

Sincerely yours,

James Morris Esq.