I am pleased to send you an urgent and profitable business proposal, which, once finalized, I believe will benefit both of us. I have contacted you after careful consideration to see if you can handle this business transaction, which I will explain below. The sum of 39,500,000 GBP (thirty-nine million five hundred thousand pounds sterling) is unclaimed at my bank, as all efforts to contact the next of kin of our client, who deposited the money, have failed. This client is Mr. Roger Lan Wright, an American businessman and founder of an investment firm based in São Paulo. On May 23, 2009, Mr. Roger Ian Wright, his wife, and their two children died in a King Air 350 plane crash in the seaside resort of Trancoso, Bahia.

All attempts to locate his next of kin were unsuccessful. My position in my office requires me to investigate and provide information on next of kin. Therefore, I conducted further investigations and discovered that Mr. Roger Ian Wright did not declare any next of kin or relatives on all of his official documents, including the documentation for his bank deposit at my bank. Under British law, money will revert to the British government after 17 years if no one requests its reimbursement. To prevent this from happening, I have decided to request your assistance in presenting yourself as his next of kin, so that the funds (£39,500,000.00) will be released in your name as his next of kin and credited to your account. All documents and receipts that will allow you to claim this fund without any problems will be sent to you once you reply to this email.

I intend to deliver 50% of the total funds, which amount to £19,750,000.00, as compensation for your assistance. If you are interested, I will notify you of the full transaction status upon receiving your response and will send you the details and procedures necessary to complete the transfer.