Dear Sir,

There is $27 Million credit instruction from the Nigeria Debt
management office in your favor. This sum originated as NNPC contract
payment and has lingered for a while due to wrong/fraudulent
activities. We also found out that some officials designated tooff-set
this claims in your favor,are some how corrupt and never told you the
simple truth behind the years long failures to actualize this
lingering payment of yours.

Again,you are to blame too for not dealing with the right authorized
institutions responsible for settlement of foreign claims. All the
same,we will put an end to this whole mess that has lingered for ages.

So please confirm this message and advise how you want it
processed/settled. If you follow the right payment channel,you will be
benefited but if you continue following the same click of people that
has been lying and making things impossible for you,consider
completion difficult.We advise ATM payment because its very convenient
and less plus trouble free.This option cost you little for sure
actualization unlike bank to bank and other related options associated
with endless demand for fees.

This options allows you to withdraw cash on daily bases and the ATM
will be programmed to pay you certain daily amount as you will advise.
This is a special option that will put this matter to permanent rest
if you accept it.I give you 100% guarantee as a banker so please
consider this arrangement workable so that in few days time,you will
tell better stories concerning this payment closure and start to ripe
what you have sewed peacefully.
Your prompt response would be appreciated.

Thanks.
Lionel Newman For Mr.Boris Smith.
Auditor
+ 234 7084 6465 35