I apologize  if the contents here under are contrary to your moral ethics, but please  treat it with absolute secrecy and personal courtesy.

I am Mr. Jim Nicholas a senior account officer / auditor  with one of the  foreign banks here in Italy .

I have a  business, which I would like to  introduce to you, and I think it would be of benefit to us.

This is just an opportunity that came my way, and hence We thought it wise to utilize it. In the process of  auditing foreign accounts this quarter, I and one of My colleagues recently discovered that there is a dormant account that has a large amount of money and after due verification of this account we discovered that the account  owner/holder passed on with his family couple of years  back in a plane Crash.

In view of this, We  seeking for your co-operation and understanding to stand as the next of  kin to our deceased customer to enable us claim the fund from my Bank. Hence, if this proposal is OK by you , Please kindly get in touch  with me immediately, strictly  via my private email address only: yyxxzzjames46@yahoo.it  to enable  me enlighten you on how we are to proceed.

On getting your response,  we shall agree on the percentage we will  give you.

Be rest assured  that this business is 100% risk free and would be conducted on a  legitimate ground, which will protect you and  me from every breach of  law. We wait for your prompt response.

Regards, Mr. Jim Nicholas.

NB: PLEASE NOTE THAT IT DOES NOT MATTER IF YOU ARE NOT  RELATED TO MY LATE CLIENT OR NOT, THE FUND WILL STILL BE PAID TO YOU,SINCE WE ARE PRESENTING YOU AS HIS NEXT OF KIN.