Billy

FROM THE DESK OF FRANK ATTA CHAMBERS.
(Solicitor Advocate and Notary public)

ADDRESS: Plot 1155 off Kings Way Road Ikeja. Lagos,
Nigeria.

Dear Sherman,

I humbly crave your indulgence in sending you this mail, and I want you
to
study it with all seriousness of
purpose.

First let me introduce my self to you before any further discussion,I
am a
Fifty-one(51) year old established
Lawyer. My name is Barrister Frank Atta from (FRANK ATTA CHAMBERS) and
a
member of Nigeria
Bar Association and the attorney at law to Engineer David Alfonzo
herman,until his untimely death in
November 2002 with his entire household in a ghastly accident along
PortHarcourt expressway, he was a
foreigner to my country, who used to work with the Atlas Dredging
Company
here in port-Harcourt, Whom here in after shall be referred to as my
client.

Note that my late client left no one behind as his next of kin/sole
beneficiary till he died. I have made several enquiries to your embassy
here
to locate any of my late clients extended relatives acting on the
directive of the SUMMIT FINANCE COMPANY NIGERIA, issued to me on the
18th
of December 2002, where my late client left behind a deposit of US$7.4
million American Dollars to come forward as his next of kin and lay
claim to
the funds he left behind so that the security firm can renormalize the
account and remit the funds to the person.

After several unsuccessful attempts at locating his relatives, I have
contacted you to come forward and claim the money for you and me from
the
bank, before it gets declared unserviceable and confiscated by the
security
firm.

The said security firm has issued me another notice to provide the next
of
kin or have the account confiscated within the next Twenty One official
working days, so we have to act fast.

Be informed that you have nothing to worry about with regards this
fact, you
see the inheritance law clearly leaves any proof of who is or is not
the
next of kin,to the deceased's lawyer to prove, as the lawyer of the
deceased
the law states that I have the final say on who is and is not the
beneficiary of the deceased's estate and properties.
And since you bear the same last name as my late client, all is well.I
am in
possession of vital information and legal documents needed to back you
up
for this claim. All I require from you is your honest cooperation to
enable
us see this transaction through. I guarantee that this will be
executed under a legitimate arrangement.

I await your urgent response to enable us start this transaction in
earnest
so we can proceed and also discuss the sharing ratio for the money
between
us and the procedures to make the claim.

Be informed also that this account has been declared do rmant by the
said
bank from my investigations and as such you would have to apply to the
bank
as the sole beneficiary to the funds for the claim of the money,after
which
the bank would direct you on how to re-activate the account back to
normal
and then you would instruct the bank on how you want your funds
transferred
to you.

Upon your response i will furnish you with the text of application
letter
you would send to the bank and the necessary informations to back up
the
claim application.

Your nationality does not matter as all modalities have been set to pay
whomever I present as the next of kin. This transaction will take only
few
working days to conclude as soon as
you indicate your interest. For prompt action, pleasecontact me
urgently by
email at:
frank_atta@yahoo.co.uk

I shall role out the modalities for the actualization of this project
as
soon as I receive your email response.
Please, do accord this transaction the confidentiality it deserves.

Due regards to your family.

With God all things are possible.

In God we trust, hope to hear from you as you receive this mail.

Best of regards,

Barrister Frank Atta. (LL.M, PH.D)
Solicitor.

__________________