FROM BELL GROUPS & ASSOCIATE

Mr.Dave Chima <tiger@public.ls.xz.cn>

FROM BELL GROUPS & ASSOCIATE
130 BANK ANTHONY WAY IKEJA GRA LAGOS
Dear Partner,
Good day to you sir.Firstly, I have to apologize for sending this sensitive information to you via e-mail,instead of the formal postage which should have been more appropriate. However,this is due to the urgency and importance of the information. Accordingly, I have to inform you that this project is based on Trust,confidentiality and sincerity of purpose in  order to have an acceptable meeting of the minds.I am a fifty two(52)years old established lawyer.My name is Dave Chima,a personal attorney to an expatriate consultant(Now deceased)with an American Oil company,PENNZOIL.He died in the Tsunami disaster on 26th December 2004 while on vacation in Thailand.
Six years ago,My Client successfully executed a contract for the Federal Government of Nigerian{FGN}worth of US$37.3 million dollars. A part payment of US$19.3million dollars was paid to my client,while the balance of US$18 million Dollars was still unpaid before my client died in the Indian Ocean Tsunami disaster.However,over the years all my efforts to locate the possible next of kin to my late client have proved abortive.Though I have to state that he remained single untill his death at 44.
NOW THE CRUX OF THIS E-LETTER is that the new elected Government Of Nigerian is fully paying all foreign contractors who have successfully executed their contracts and my client is among those benefited in this first quarter payment schedule which has already been deposited in his bank account.As his personal attorney/Adviser,his bank has officially notified and instructed me to forward particulars of my late client's next of kin within the next 14 official working days so that he/she can be paid the outstanding USD$18 Million dollars otherwise his payment will be diverted to the government account as unclaimed bill.Since I have been unsuccessful in locating any of his relatives, I have decided to contact you for a deal so that we can work together as a team to remit the money to your account as my late client's next of kin since I do not want to seat and watch my client hard earned entitlement to go to undeserving persons. This will be easy for us to achieve because you are of the same country with him. Alt
All that is needed now is your honest co-operation to enable us see this deal through.I guarantee that this transaction will be executed under a Legitimate banking arrangement that will protect you from any breach of the law. Upon successful conclusion of this transaction,you will be compensated with 40% of the total fund, while 60% will be for me. If you are interested to work with me in this deal then kindly reply,with your full personal information,Telephone /fax numbers.

Sincerely yours,
Mr.Dave Chima
{Legal Adviser}