From: "Mark Jacob" (may be fake)
Reply-To: <markjacob2009@yahoo.cn>
Date: Wed, 26 May 2010 04:57:43 -0700
Subject: CHANGE OF ACCOUNT

RE-CHANGE OF ACCOUNT

This is in regard to outstanding payment, I am Mr. Mark Jacob,the Newly appointed Director United Nation Legal Affairs, Security and Investigation, the President of the Federal Republic of Nigeria (Dr GoodLuck Jonathan) and his Decision Making Body, the Executive Arms of the Government, has directed me to come down to Nigeria to Investigate your Fund and to make sure that we approve all outstanding debts owned to Foreign beneficiaries by the government of Nigeria in this 1st quarter of this Fiscal year 2010.
This decision was taken based on the abnormities and inability of the BANKS in Nigeria to Release your fund into your bank account whereby it was discovered that some Directors in Central bank of NIGERIA being the Federal Government of Nigeria were diverting foreign beneficiaries payment to another account of their choice overseas. In view of this, during our investigation I found out that an account was submitted to divert your fund to a Germany account. Below is the account submitted and I want you to confirm if you are aware of the new development because we are about effecting payment to the account stated bellow today.

Beneficiary: CERSTIN WENGER SHENOUDA
Bank: FRANKFURTER BANK
A/C No.: 367840545
Code: 50050201

Finally, be informed that a payment instruction has been issued and Forwarded to the Treasury Department of the Federal Government of Nigeria In favor of you and your company for immediate release of your fund to the account above without any further prejudice. But there is no way We can approve the fund to your account without you confirming if you Have changed your account for your fund to be transfer to the Beneficiary: CERSTIN WENGER SHENOUDA BANK ACCOUNT IN GERMANY.

Contact me immediately for further clarification to know if you have Giving instruction to transfer your fund to the above account today. On behalf Of the entire management of United Nations, we are congratulating you in advance and if you fail to contact this office on or before 24hrs from now then we will now wire the fund to the German account.

Thanks for your co-operation.
Waiting for your urgent response
Yours faithfully
Mr.Mark Jacob
Un Office of Legal Affairs Security and Investigation.