No subject

we discovered that Mr=2E Brian has a next of kin with
the name Timothy Brian resident in New Jersey=2E   On
further enquiries=2C we found out through the American
embassy in Nigeria that Mr=2E Brian's next of kin left
New Jersey for Michigan where he died from lung cancer
two months before Mr=2E Brian's death=2E  Neither Mr=2E
Brian nor Mr=2E Timothy was married before their death
and there is no record of any surviving relative=2E 
Also=2C Mr=2E Brian did not notify us about the death of
his next of kin and a probable replacement before his
death=2E

Presently=2C this sum of $15=2E6million is still sitting
in my bank as dormant account=2E  Under Nigerian
financial law=2C the money will revert to the ownership
of the Nigerian government if the account owner is
certified dead and nobody comes forward to claim it
after five years of maturity=2E

Following from the above=2C I am proposing that you
tender claims for the said sum as a distant relative
of Mr=2E Tom Brian=2E  To make this possible=2C I will use
my position as the bank manager to facilitate the
transfer of the fund into an account that would be
provided by you=2E  

If you consent to embarking on this transaction=2C we
would reach a compromise through negotiation on what
the sharing pattern should be=2E  I would also send you
detailed information on the processes of the business=2E
 
Dan Paul