I must say... the World Trade Center addition to this is particularly distastefull...

Isaac O.Peter and Associate,
Senior Advocate of Nigeria.
Isaac and Associate Chamber.
No 87 idewu Street Apapa.
Lagos, Nigeria.
Email : xxxxx
                                                   CONFIDENTIAL.
Dear Otway,

Compliments of the season, I hope that this letter will not constitute a
sort of embarrasement to you. Please bear with me let me introduce myself. I
am Barrister Isaac O.Peters, a private attorney to the deceased as mentioned
herein.Mr Edward E.Otway, a National of your country, who owned a metal
producing factory (Metalco Enterprise) in Nigeria and a personal friend died
and left behind his deposit in a Bank (OMEGA BANK NIG.PLC) valued at $7.3
Millon (Seven Million Three Hundred Thousand United States Dollars Only).

My relationship with Mr.Edward started in 1999 when I was working with the
security company as a Legal Adviser, Marina branch. We met in my social
club's annual end of the year party and I introduced him to the said
security company where he deposit most of his treasures some few weeks
later,making me the Legal officer to the account which he operated until his
unfortunate demise.On the 31st of March 2001,Mr.Edward, his wife and their
two children were involved in a car
accident. All occupants of the vehicle unfortunately lost their lives.

After the incident i contacted Mr.Edward sister (Mrs Martha Stevens)which
was his beneficiary/next of kin but unfortunately before she could claim his
estate she too died in September 11, 2001 terrorist attack at the world
trade center in the United State Of America. See
http://edition.cnn.com/SPECIALS/2001/memorial/lists/by-name/page95.html

Since then I have made several enquiries to locate any of Mr.Edward extended
relatives this has also proved unsuccessful. After these several
unsuccessful attempts, I decided to track his last name over the Internet,
to locate any member of his family or anyone related to him hence I
contacted you . Since I have been unsuccessful in locating the relatives for
over 2 years now I seek your consent to present you as the next of kin to
the deceased so that the proceeds of this account valued at US$7.3 Million
(Seven Million Three Hundred Thousand United States Dollars Only) can be
paid to you and then you and I can share the money.70% to me and 30% to
you.The request of a foreigner as next of kin in this business is occasioned
by the fact that My client was a foreigner and a Nigerian cannot stand as a
next of kin to a foreigner.

I am ready to re-negotiate the mode of sharing with you.Thereafter I will
visit your country for the disbursement/investing of my share according to
the percentages we agreed upon.If you find this proposal suitable for you do
get back to me with the following informations Your full Name and Contact
Address,Your private telephone Number Your Age Your Occupation and Position.

All I require is your honest cooperation to enable us see this deal
through.I guarantee that this will be executed under a legitimate
arrangement that will protect you from any breach of the law. Please for the
sake of confidentiality send your reply to my private email :
xxxxx

Hoping to receive a positive response from you.

Best regards,
Isaac O.Peters(SAN)
Senior Advocate of Nigeria.