Urgent / Important

Dear Sir/Ma
I write to introduce this urgent/important business opportunity to you
 irrespective of the fact that we have not seen or known each other
 before believing that it will be of immense benefit to both of us. I know
  there is going to be great doubt and distrust in your heart in respect
 to this email, couple with the fact that so many miscreants have taken
 over the internet to facilitate their nefarious deeds, thereby making
 it extremely difficult for genuine and legitimate business contacts to
 get recognition.

I am Barrister Fred Boye, a personal attorney to Mr.Mark Armstead,whom
 we lost and his family in a plane crash in Cotonou, Benin in Dec
 26,2003. Before his death, he already made out his will to his only son and
 wife which he died along with in the plane crash. And his account of
 US$36,700, 000.00 (Thirty-six Million Seven Hundred thousand U.S Dollars)
 with a bank here in Nigeria has been dormant and unclaimed due to
 unavailability of a next of kin/relatives including his company and estate.

You will read more stories about the crash on visiting this
Website:www.cnn.com/2003/WORLD/africa/12/26/benin.crash/

In accordance with the laws governing inheritance here in Nigeria,the
 Board Of Directors of the Bank which he has the money met a forth night
 ago and resolved to turn the fund of the deceased over to the
 Government after waiting for too long without the deceased relatives/next of kin
 surfacing and if this is done,invariably the funds will end up to
 become government property. It is as a result of this that I am moved to
 contact you considering the fact and according to Nigeria laws,that at
 the expiration of 4 (Four) years, the money will revert to the ownership
 of the Nigerian Government if nobody applies to claim the fund.

Consequently, my proposal is that I want you to stand in as the next of
 kin to the decease,so .we can have all the inheritance transfered to
 you. i will make every documentation available to prove you are the next
 of kin.

 In view of this, I am seeking for your co-operation and understanding
 to stand as the deceased next of kin to enable us claim inheritance
 before the time period given by the Bank elapse. If you are interested and
 in agreement with me, please write back immediately through the
 alternative email address provided below. Be rest assured that it is a risk
 free project and without investing a dime of your money, and the
 proceedings will be shared 50% each once the funds are repatriated into your
 account either in the United States or elsewhere. You can response
 through my alternative Email Address:[email protected]

Also note that as soon as you show your interest, please always check
 your mail, for further important guide and directives to ensure a
 successful transaction which will be beneficial to you as much as I would.
 Please also send your Telephone number,so that you can be contacted too
 for better explanation of this project.

Looking forward to your very prompt response.

Regards,
Barr. Fred Boye