My Dear Friend, 

 First I will like you to take your time to go over this mail carefully and with 
patience. Please, this is a matter of urgency, this is because I need your help and I 
need it very quickly too. 
 
 At this stage I will like to introduce my self. I am Dr. Olu Jacobs. I am 51 years 
old, a Nigerian.Today I am formally retired as the personal 
accountant to the late head of state of this country Late General. Sani 
Abacha. Since his demise things have never been the same for us who served under his 
regime. I cannot leave the country for now because the present government is still 
investigating huge amounts of funds embezzled by the Late Head of State and remains 
hostile to his family and properties. 
 
Shortly before his death the General gave me a very huge amount of money to be 
transfered to an off-shore Security Company abroad and this I did with the help of his 
eldest son Mohammed Abacha who was recently released from detention for human rights 
violations. In any case the funds was successfully transfered and it is currently in a 
safe deposit abroad. All the papers to legally claim the funds is with my attorney for 
security porposes and the amount involved in this transfer is US$30,000,000.00 (Thirty 
Million Dollars). 
 
The present government of my country has so far recovered most of the funds transfered 
by the Late General but they do not and will not have access to this one. This is 
because the funds is not in a bank like the others already recovered but rather, in a 
security company and all documents relating to it's existence completely unknown 
except by me. 
 
I have thought about this and I have decided to invest this funds 
abroad,preferably in your beautiful country and later settle with my family there when 
all this is over. However, for now I sincerly want your help in the area of investment 
opportunities in you country. In Research, Real estate and properties, computers and 
other things that will bring real  returns for my investment worth. 
 
Please, can you help me by recieving the funds as the beneficiary?. There is no risk 
involved as the funds is already out of Nigeria. All you need is just the papers to 
put forward before the Security company and the funds will be released to you 
promptly. These papers I am ready to send to you as soon as I hear from you with 
personal information about your self. 
 Please, be informed that you will be compensated with 30% of the funds 
upon collection if you agree to help me, and the rest we can put into 
business. 
 
I await your urgent response. I will fill you in with more information when I have 
heard from you. Please do furnish me with your phone and fax numbers when responding. 
 
Thanks and God bless you as I look forward to your favourable reply. 
 
 Yours sincerly, 
 
 Dr.OLU JACOBS 



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