Dear sir or madam: I have been requested by the Nigerian National Petroleum Company to contact you for assistance in resolving a matter. The Company has concluded a large number of contracts for oil exploration. The contracts have immediately produced moneys equaling US$40,000,000. You assistance is requested in moving these funds out of Nigeria. To be a legitimate transferee of these moneys according to Nigerian law, you must presently be a depositor of at least US$100,000 in a Nigerian bank which is regulated by the Central Bank of Nigeria. Please send me your bank account details at your earliest convenience. -- Morgan Freeman