Dear Friend,
   (You can also reply via drpeterjames2002@excite.com)
This letter may come to you as a surprise but I came to know you in my
search for a reliable,honest and reputable person in your country in whom
I can repose great confidence. I have been well assured by a mutual
associate of your trustworthiness hence I have taken the initiative to
intimate you on a mutually beneficial business relationship.

 I am Dr PETER JAMES, the Chief Auditor of BANCO SABADELL ATLANTICO here
in Spain and by virtue of my appointment; I am privy to the most
confidential and debated issue in the bank. It was therefore in the
course of our yearly overall assessments that the recurrence of the
particular account file was brought before me.
Sometime in 2001, we lost one of our valued client in a plane crash on one
of his regular trips outside Spain were he transacts some of his business.
Most unfortunate though his death was a sad loose to most of us here in
the bank as he is well known and liked as a result of his successful and
consistent banking operations with us. However, since the death of late
Mr. Michael Anderson, in 2001 no one has come forward for the claim of his
personal lodgment with us which runs into (M$2.4) Two million four hundred
thousand US dollars.

This amount is presently in suspense account with the bank and if by the
first quarter of the year 2007 banking operations, there are still no
claims put forward by a next of kin, the fund will be finally deposited in
the government treasury as government funds. It is as a result of this, I
deemed it necessary to contact you so we may collectively secure these
funds for our benefits. Please bear in mind for two reasons I had
contacted you. One, the gentleman is a national of your country and
secondly, I have to be assured of your honesty, hence I am rest assured
that when the funds are eventually released to your benefit I shall have
no fear of receiving my entitlements.

Foremost, for us to achieve this you will put forward an official claim
for his deposit introducing your self as his next of kin with a mandate to
secure his funds with us. With the service of a renowned attorney here in
Spain , the approval of your claim will not be difficult to secure more so
considering my involvement as I will furnish you with every required
details to prove your authenticity.
At the successful procurement of the funds, you shall remit 60% of the
total sum to my recommended accounts while you will retain the balance of
40% for your assistance. Please, if you are interested and willing to
execute this transaction, you should immediately inform me through my
above e-mail address so that I may further intimate you on how we may
commence with outlined procedures to ensure the funds within the shortest
possible time hence your soonest response will be most appreciated. While
I wait to hear from you soon, I remain Yours sincerely.

Best Regards.
DR PETER JAMES

TEXT ONLY EQUIVALENT
Dear Friend, (You can also reply via drpeterjames2002@excite.com) This letter may come to you as a surprise but I came to know you in my search for a reliable,honest and reputable person in your country in whom I can repose great confidence. I have been well assured by a mutual associate of your trustworthiness hence I have taken the initiative to intimate you on a mutually beneficial business relationship. I am Dr PETER JAMES, the Chief Auditor of BANCO SABADELL ATLANTICO here in Spain and by virtue of my appointment; I am privy to the most confidential and debated issue in the bank. It was therefore in the course of our yearly overall assessments that the recurrence of the particular account file was brought before me. Sometime in 2001, we lost one of our valued client in a plane crash on one of his regular trips outside Spain were he transacts some of his business. Most unfortunate though his death was a sad loose to most of us here in the bank as he is well known and liked as a result of his successful and consistent banking operations with us. However, since the death of late Mr. Michael Anderson, in 2001 no one has come forward for the claim of his personal lodgment with us which runs into (M$2.4) Two million four hundred thousand US dollars. This amount is presently in suspense account with the bank and if by the first quarter of the year 2007 banking operations, there are still no claims put forward by a next of kin, the fund will be finally deposited in the government treasury as government funds. It is as a result of this, I deemed it necessary to contact you so we may collectively secure these funds for our benefits. Please bear in mind for two reasons I had contacted you. One, the gentleman is a national of your country and secondly, I have to be assured of your honesty, hence I am rest assured that when the funds are eventually released to your benefit I shall have no fear of receiving my entitlements. Foremost, for us to achieve this you will put forward an official claim for his deposit introducing your self as his next of kin with a mandate to secure his funds with us. With the service of a renowned attorney here in Spain , the approval of your claim will not be difficult to secure more so considering my involvement as I will furnish you with every required details to prove your authenticity. At the successful procurement of the funds, you shall remit 60% of the total sum to my recommended accounts while you will retain the balance of 40% for your assistance. Please, if you are interested and willing to execute this transaction, you should immediately inform me through my above e-mail address so that I may further intimate you on how we may commence with outlined procedures to ensure the funds within the shortest possible time hence your soonest response will be most appreciated. While I wait to hear from you soon, I remain Yours sincerely. Best Regards. DR PETER JAMES