Dear Sir/Madam,
 
I am Nelson Smith, I am the personal attorney to my late client,a National of your country, he is 
 
known and referred to as my Client. On the Sunday, 16 September 2007, when my late client, his wife 
 
and kids were killed in the PLANE CRASH  which happen in Phuket in southern Thailand.Please kindly 
 
find details of this incident at the web link below:
http://news.bbc.co.uk/2/hi/asia-pacific/6997381.stm
 
I have made several inquires to your embassy to locate any of my clients extended relatives but all my 
 
efforts proved unsuccessful.
 
After these unsuccessful attempts failed, I decided to track his last name in the Internet to locate 
 
any member of his family or his national hence I contacted you.My contact to you is to assist me in 
 
repatriating my late client's money which he deposit in a Finance & Security House, before the account 
 
and his properties he left behind  will be confiscated or declared unserviceable by the Finance & 
 
Security House where he deposit this money valued $18million (EIGHTEEN MILLION DOLLARS).
 
More importantly, the Finance & Security House where the deceased client deposited these huge sums of 
 
money has served me a write of notice to provide the NEXT OF KIN of my client or the account will be 
 
confiscated.
 
I have tried and failed on several occasions in locating his relatives I am now seeking for your 
 
consent to present you as the next of kin the deceased since you have the same last name with him, so 
 
that the money in his account will be paid to you while I will come over to your country for the 
 
sharing. I will take 60% while you will take 40% and I will invest my own share in your country.
 
I have all the necessary legal documents that can be use to backup any claim we may want. All I 
 
require is your honest co-operation to enable us see this deal through. I guarantee that this will be 
 
executed under a legitimate arrangement that will protect you from any breach of the law.
 
Finally, if this business interest you, please get in touch with me immediately and also provide me 
 
with the information below to enable me commence to get all legal document that will back up the 
 
claim.
 
1. Your full names:
2. Your residential address:
3. Your telephone and Fax Number:
4. Your age and marital status.
5. Your occupation.
 
Awaits your urgent reply.
 
Respectfully
Nelson Smith