Federal Credit Union, Ontario Canada
Address: 400 Albert Street Ottawa, ON K1R 5B2
Tel: +1-800-314-9771
Fax: +1 613 482 5533
Email: info@fcreditunion-ca.com

To the attention of BILL.

Reference to your email message. We hereby inform you that we have
received a payment instruction from our offshore correspondent bank in UK
to release the sum of US$25,000,000:00 (Twenty Five Million United States
Dollars) earmarked " Debt Payment" to you  via our telephone banking
services. Having also verified the payment release supportive document on
your name to be authentic, we feel responsible to act accordingly.

We are legally and irrevocably obliged to execute this credit instruction
in your favor, acting upon the authenticity of the legal documents from
the above agency. However, it is mandatory in accordance with our
Telephone E-banking  transfer Protocol, that you (the beneficiary) must
open up a Telephone E-banking domiciliary non-resident account with our
bank, so as to enable us download the US$25,000,000:00 (Twenty Five
Million United States Dollars)  from the escrow account in which your part
of the funds is currently deposited and Credit it into your future
non-resident account with us while the necessary account No and Pin codes
to effect the transfer by your self will be issued to you.

As follows are the steps you should follow to complete the account opening
process.

1.     You are advised to dial our E-banking telephone access number
"1-800-961-6651" from any touch tone telephone and wait for the voice
prompt to present you with our different E-banking menu, listen carefully
and choose from the menu that describe "Open Account" and follow the
instruction to choose a telephone E-banking account PIN.

2.     Next is to complete the in-house formalities, which must be
completed in our bank's Head-Office here in Toronto Canada. The formality
referred here includes the Referees attestation and the Signature Slip,
Which must be completed before an account number can be issued to you. The
bank is to nominate an accredited bank attorney to represent you in
endorsement of your account activation document upon confirmation of your
initial opening deposit.


3.The account opening initial deposit is presently US$5,500 (Five
Thousand, Five Hundred United States Dollars) Payable through our
international activation of account  receiving wire instruction.

Federal Credit Union, Ontario Canada
A PLAZA RIFORMA,6901 LUGANO, SWITZERLAND
Swift code: UBSWCHZH80R
IBAN CODE:CH980024724768278760T
A/C NO:0247682787
Favor: Accounting

Finally, for the signature specimen, which is meant for protection of your
account, you are required to fill in the attached form and  return to us
through email attachment.

Thanks

We await your urgent response
Regards
Mellissa Brian
(Operation Manager)
NB: Please notify us before your opening of account payment is made to the
above account

• The email was not sent from Canado, but from Nigeria.
• The domain "fcreditunion-ca.com" was created on 20-Jun-2006. It does not belong to a bank or a financial institution. Both the website and their email seems to be closed now.
• Why would a "credit union" want you to pay the fee to a swiss bank instead of to the credit union itself?

This email was also sent from Nigeria.

The website has been (re)opened. The "contact us" page does not contain any addresses or telephonenumbers. It is empty!

I checked the list of financial institutions that are allowed to operate in Canada. "Federal Credit Union" is not on the list.