text: "Dear Sir I am DR KABO HAMMEDI have urgent and very confidential businessproposition for you. On June 6 1999 an American oilconsultant/contractor with the Nigerian NationalPetroleum Corporation Mr. Barry Kelly made a numberedtime (Fixed) deposited for twelve calendar monthsvalued at US$41500000.00 (Forty-one Million fivehundred Thousand Dollars) in my branch upon maturityI sent a routine notification to his forwardingaddress but got no reply. After a month we sent areminder and finally we discovered from his contract employers Nigerian National Petroleum Corporationthat Mr. Barry Kelly died from an automobile accident with his family along Benin/Shagamu Express Way. On further investigation I found out that he did not leave a WILL and allattempts to trace his next of kin were fruitless. I therefore made further investigation and discovered that Mr. Barry Kelly did not declare any next of kin nall his official documents including his Bank Depositpaperwork. This sum of US$41500000.00 is stillsitting in the Bank and the interest is being rolledover with the principal sum at the end of each year.No one will come forward to claim it. According to the Nigerian Law at the expiration of 5(five) years the money will revert to the ownershipof the Nigerian Government if nobody applies to claimthe funds. Consequently my proposal is that I will like you as aforeigner to stand in as the next of kin to Mr. BarryKelly so that the fruits of this old man's labor willnot get into the hands of some corrupt officials.This is simple I will like you to provide meimmediately with your full names and address so thatthe attorney will prepare the necessary documents and affidavits which will put you in place as thenext of kin. We shall employ the services of two attorneys fordrafting and notarization of the WILL and obtain thenecessary documents and letter ofprobate/administration in your favor the transfer. Abank account in any part of the world which youprovide will then facilitate the transfer of thismoney to you as the beneficiaryext of kin. The moneywill be paid into your account for us to share in theratio of 60% for me and 40% for you. There is no risk at all as all the paperwork for thistransaction will be done by the attorney and myposition as the Branch Manager guarantees thesuccessful execution of this transaction.If you are interested please reply immediately viaemail. Upon your response I shall then provide youwith more details and relevant documents that willhelp you Understand. please observe utmost confidentiality and restassured that this transaction would be most profitablefor both of us because I shall require your assistanceto invest my share in your country. Awaiting your urgent reply via email:dr_kabortsb@yahoo.comThanks and regards DR KABO HAMMED  "