TEXT ONLY EQUIVALENT
 FROM MR. WILLIAMS EKE
AUDITING AND ACCOUNTING UNIT
FOREIGN REMITTANCE DEPARTMENT
UNION BANK PLC FEDERAL REPUBLIC OF NIGERIA


Let me introduce myself. My name is Mr. Williams Eke, I am the auditing
and accounting officer of Union Bank Plc .I got your contact over the
Internet in my search for the relatives of one of our numerous
customers who died alongside with his family in an air crash.

During the routine check in my branch, I discovered an abandoned sum of
Twelve million Five hundred united states dollars,(USD$12.5m). in an
account belonging to an expatriate customer Mr.Lynn Roy, amining
consultant/contractor with one of the leading oil company in Federal Republic
of Nigeria before his accidental death on Saturday 4Th May 2002 in
Nigeria via the ill-fated EAS Airline crash.

Ever since then, valuable efforts have been made to get to his people
but to no avail, as he had no known relatives and more so, he used his
wife's name as his next of kin in his account opening forms. I have been
expecting his relatives to come over to claim his money as it cannot
be claimed unless somebody applies officially for it as his next of kin
as indicated in our banking guide but no avail. Unfortunately, I
discovered that his supposed next of kin (his wife and children) died with
him over the plane crash incident.

Over the years, I decided to look for the necessary papers relating to
the deposit in order to make business out of it as the deposit was made
in my branch. Now that all papers are ready, I am asking for your
assistant to release the moneyto you as his relation/next of kin for
safekeeping and subsequent disbursement. I know that a transaction of this
magnitude will make any one apprehensive but I am assuring you of the
Security of us all as modalities have been perfected for a swift and
smooth operation.

You are being contacted because Since nobody showed up for his money
and I don't want it to go back into Federal Republic Of Nigeria account
as unclaimed bill when the next audit is conducted. The banking law and
guideline here stipulates that such money if remain unclaimed, will be
transferred into banking treasury as unclaimed effect. The request of a
foreigner to act as next of kin in this business is occasioned by the
fact that the customer was a foreigner and a citizen of Federal
Republic Of Nigeria cannot stand as next of kin to a foreigner.

I am ready to negotiate the mode of sharing with you. I will visit your
country for the disbursement/investing of my share according to the
percentages we shall agree upon after the successful transfer of the
money to your account. I will not fail to bring to your notice that this
transaction is 100% hitch-free and that there is absolutely no risk in
it, having concluded the modalities for a smooth operation and my
position in the bank guarantees its successful execution.

All I require is your honest co-operation, a guarantee of your
sincerity and capability to enable us conclude this deal. Note however that the
sensitive nature of this transaction demands that you have to keep it
absolutely confidential.

Please accept my apologies, keep my confidence and disregard this
letter if you do not appreciate this proposition.

Thank you very much for your time. Trusting to hear from you
immediately,

Best regards,
Mr.Williams Eke