ATTN:Sir/Madam, My name is Mr.Ben Okonkwo, the manager, credit and foreign bills of Ecobank Plc. I am writing in respect of a foreign customer of my bank with account number 14-255-2004/utb/t who perished in a plane crash [Korean Air Flight 801] with the whole passengers aboard on August 6, 1997. Since the demise of this our customer, I personally has watched with keen interest to see the next of kin but all has proved abortive as no one has come to claim his funds of usd.20.5 m, [twenty million five hundred thousand united states dollars] which has been with my branch for a very long time. On this note, I decided to seek for whom his name shall be used as the next of kin as no one has come up to be the next of kin. And the banking ethics here does not allow such money to stay more than seven years, because money will be recalled to the bank treasury as unclaimed after this period. I will give you 40% of the total sum for your assistance and for providing an account that will facilitate the transfer of this fund while 50%percent of my share will be invested in your country and the remaining 10%percent is to settle and offset any incurred expenses made by both of us(Even up to telephone bills etc) on the course of transfering this fund into your account. Upon the receipt of your response, I will send you by e-mail the application letter and the next step to take. I will not fail to bring to your notice that this business is hitch free and that you should not entertain any fear as all modalities for fund transfer can be finalized within five banking days, after you apply to the bank as a relation to the deceased. When you receive this letter. Kindly send me an e-mail signifying your decision including your private Tel/Fax numbers for quick communication. Respectfully submitted, Ben Okonkwo.