MY DEAR,

I am sorry for the embarrassment my letter might cause you as we have not had any correspondence before this letter.  I got your contact through my private search on the internet, I  therefore decided to contact you. During my search for a reliable and trustworthy foreign partner whom I will do business with. 

I am Mrs.Mariam Abacha (A Moslem), wife and the widow of the late Nigeria Military Head of State, Late General Sani Abacha who died on the 8th of June,1998 while still on active duty. 

l am contacting you in view of the fact that we will be of great assistance to each other like in developing a cordial business relationship.  l currently have within my reach the sum of Twenty Seven Million US Dollars (US$27,000,000.00) cash, sealed in a Trunk Box which l intend to use for investment purposes, like Real Estates Development.

After government had seized all our assets, this money came as my last hope, a payback contract deal between my  late husband and a Russian Firm relating to our country`s multi-billion dollars Ajaokuta Steel Plant.

The Russian Partners returned my husband’s share of USD$27,000,000.00 after the death of my husband and lodged the amount in a Security Vault company In Europe in accordance with my instruction as the next of kin to my late husband.

No record ever existed concerning the money traceable by the government because there is no documentation showing that we received this money from our Russian business partners. Even the security company where the funds was deposited does not know the content as I told the Russian company to register the consignment as FAMILY VALUABLES FOR THE ABACHA`S MEANT FOR A
FOREIGN ASSOCIATE. Due to the situation in the country concerning government attitude towards my family, it has become quite impossible for me to make
use of this money within. Let me refer you to the front page of (BBC World News of 12th August & 4th September 2000). You can check it through their
contact website 
http://news.bbc.co.uk/hi/english/world/africa/newsid_909000/909972.stm

The present civilian government in Nigeria had seized and frozen all our bank accounts both here in Nigeria and abroad. Thus consent l shall expect you to contact me urgently to enable us discuss in detail about this
transaction. Bearing in mind that your assistance is highly needed in proceeding to the Security Company for the FUND claim for onward invesment in your country.
Upon your response, I shall give you transaction detail.
Your urgent response is highly needed as to stop all further contacts. 

I hereby use this opportunity to implore you to exercise the utmost
indulgence and keep this matter extra ordinarily confidential.

Remember to include your private telephone,fax and mobile numbers for easy communication.

Best Regards.
Abacha Mariam (Mrs.)