JOINT VENTURE(urgent response needed)

[DR MATHEW IKE]

FROM DR MATHEW IKE 
THE MANAGER UNION BANK PLC 
LAGOS ISLAND BRANCH 

MY dear Friend=5CPartner=2C
I am DR=2E MATHEW IKE Bank Manager of Union Bank plc=2C
Lagos branch=2E I got your contact through a friend=2E I
have urgent and very confidential business proposal for
you=2E 

On June 6=2C 1997=2C an American Oil consultant=2Fcontractor
with the Nigerian National Petroleum Corporation=2C
Mr=2EBarry Kelly made a numbered time =28fixed=29 deposit for
twelve calendar months=2C valued at US$25=2C000=2C000=2E00 
=28Twenty-five million Dollars=29 in my branch upon
maturity=2E I sent a routine notification to his
forwarding address but got no reply=2E 

After a month=2C we sent a reminder and finally we
discovered from his contract employers=2C the Nigerian
National Petroleum Corporation that Mr=2E Barry Kelly
died from an automobile accident=2E On further
investigation=2C I found out that he died without making
a WILL and all attempts to trace his next of kin was
fruitless=2E 

I therefore made further investigation and discovered
that Mr=2E Barry Kelly did not declare any kin or
relations in all his official documents=2C including his
bank deposit paperwork in my Bank=2E This sum of
US$25=2C000=2C000=2E00 
is still sitting in my Bank and the interest is being
rolled over with the principal sum at the end of each
year=2E No one will ever come forward to claim it=2E
According to Nigerian law=2C at the expiration of 5=28five=29
years=2C the money will revert to the ownership of the
Nigerian Government if nobody applies to claim the
fund=2E 

Consequently=2C my proposal is that I will like you as a
foriegner to stand in as the next of kin to Mr=2E Barry
Kelly so that the fruits of this old man's labour will
not get into the hands of some corrupt government
officials=2E 

This is simple=2C I will like you to provide 
immediately your full names and address so that the 
Attorney will prepare the necessary documents and
affidavits which will put you in place as the next of
kin=2E We shall employ the service of an attorney for
drafting and notarization of the WILL and to obtain the
necessary documents and letter of
probate=2Fadministration 
in your favour for the transfer=2E 

A Bank account in any part of the world which you will
provide will then facilitate the transfer of this money
to you as the beneficiary next of kin=2E The money will be
paid into your account for us to share in the ratio of
60% for me 
and 40% for you=2E 

There is no risk at all as all the paperwork for this
transaction will be done by the attorney and my
position as the Branch Manager guarantees the
successful execution of this transaction=2E If you are
interested=2C please reply immediately via my private
e-mail address=2E Upon your response=2C I shall provide=2C
you with more details and relevant documents that will
help you understand the transaction=2E 

Please observe utmost confidentiality and be rest
assured that this transaction would be most profitable
for both of us because I shall require your assistance
to invest my share in your country=2E 

Awaiting your urgent reply=2E 

Thanks and regards=2C 
DR MATHEW IKE