From:Mr. Philip Barker
Smith & Williamson
Private Services
Tel/fax +44-7092864843
Riding House Extension,
London, Uk.

I am Mr Philip Barker, the accounting officer-in charge of the
Private investment section of the above named
Finance house. I have decided to contact you on a business
Transfer that requires confidentiality, Trust and transparency,
where both of us have a lot to Benefit, during my investigation and auditing 
in the
Accounts section, my department came across a huge sum of money
Belonging to a deceased person, a foreigner who died
On July 7, 2000 in a plane crash. This
Fund has been dormant in his account in the private investment dept
Without any claim to this fund in our custody, either
From his family or relation. The said amount is (Ten million Usd).
As it might interest you to know, I got your contact
Through international business enquiry and my search for a trust worthy 
business
Partner that can handle a business of this magnitude
Meanwhile all arrangement to put claim to this fund in
Your name as the bonafide next of kin to the deceased,
And get the required approval to transfer this money
To a foreign account, have been put in place. While
The next line of action to conclude this transaction
In the next 5 working days, Will be relayed to you as
Soon as you indicate your interest in this
Transaction. I must also inform you that upon the completion of this
Transaction, you will be entitled to Twenty percent of the total
Sum as gratification, for your role and assistance,
While the balance will be for me as the owner of the funds.
Please, you have been advised to keep this to your self
Since I am still in service and intend to Retire after I conclude this 
project.
I will be monitoring the whole situation here via my contact
Until you confirm the money in your account.
Then, immediately, I shall come down to the country of
Your nominated account for subsequent sharing of the
Funds according to percentages previously indicated and
Further investment.

Yours faithfully,

Mr.Philip Barker.

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