FROM MANTA GROUPS & ASSOCIATE

FROM MANTA 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
Augustine Manta,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.Augustine Manta

{Legal Adviser}