I am a Solicitor resident and practicing in Lagos, Nigeria and I am using this correspondence to urgently seek and request your assistance and cooperation in a sensitive but highly beneficial financial arrangement. An important client of mine whose details and person I cannot release at this point has implored me to contact a reliable and trustworthy partner overseas to urgently receive and handle funds total FIFTEEN MILLION US DOLLARS(US$15.M) in CASH presently lodged in a security/finance outfit in overseas. Due to my client inability to travel out of the country presently and the fact that we continue to accumulate huge debts daily as long as this consignment remains in the security/finance company we need an associate and partner to proceed as soon as possible to receive this funds for investment purpose as shall be instructed by my client. We have agreed in principle to give twenty-five percent (25%) of the total sum to whom ever shall handle this funds for us while the remaining sixty-five percent (65%)shall be for my client and ten-percent (10%) for me as the attorney. As soon as you are ready to proceed to receive this cash on our behalf we shall furnish you with the details and information you will need to accomplish this task. Please be rest assured that this arrangement is absolutely risk free And cannot implicate you in any way. However I implore you to handle this matter with urgency and utmost confidence even if you do not intend to execute the project for us. Whatever the case,please acknowledge receipt of this mail via my e-mail address If your response is positive we shall proceed immediately without any delay. Thank you in anticipation of your cooperation and hoping to hear from you soonest.

Yours sincerely,

Barrister John William.