Partnership

[Taiwo Martins]

FROM: TAIWO &PARTNERS CHAMBER
      Solicitors and Senior Advocate
      of Nigeria (SAN)


Dear Sir/Madam,

I know you might be surprised to get this mail,I am 
Barr.TAIWOMARTINS,the personal attorney to late ENGR.DAHLIG MITCHELL
(DIRECTOR/CEO OF  MESSR KETSONWATS COPORATION OFJAPAN, located in
Abuja, the capital city of the Federal Republic of Nigeria).

A couple of days ago,the Manager of UNITED BANK FOR AFRICA PLC NIGERIA 
discovered a credit balance of US$7.5M belonging to Late Engr.Dahlig 
and in his research, he  also discovered that I was the personal
attorney to the Deceased.He contacted me to present the NEXT OF KIN to 
my late client so that  his fund valued at US$7.5M which Late 
Engr.Dahlig deposited with the bank will be transfered to him as the 
legal next of kin. The bank manager went on to say that if I fail to 
present the next of kin within a time limit,the bank will convert this
fund to bank treasury.
 
Meanwhile,this foreign company has long been liquidated due to the 
death of the Director/CEO (Engr.Dahlig) of the company on the 6th of 
August 1997 in a plane crash(Korea flight 801) It is on this note that 
I decided to look for a reliable over sea partner whom I can present as 
the next of kin and transfer this money to his personel or company 
account.Since I was the personal attorney to late Engr.Dahlig and the 
request made by the bank for me to present the next of kin to them,I 
feel this is my own golden opporturnity to attain greater heights. 
Please inform me immediately if you can handle this transaction bearing 
in mind that you will provide a safe bank account where the funds will 
be transfered.
 
I will come over to meet you as soon as the  fund is transfered to your
account  for sharing which will be 50/50.Indicate your interest by 
replying this mail.Note that this transaction is completely risk free 
and highly confidential.It is also legally backed up.
 
Best regards,
 
Barr.Taiwo Martins.