I am Mr. Kolapo Omidire,company secretary/Manager, internal and external services of COMMERCIAL BANK OF AFRICA.I was the accounts officer of late Mr. Alan a national of your country, who used to work with The Nigerian Mining Corporation(NMC) here in Nigeria who was banking with our bank. On the 21st of April 2000, my client, his wife and their only son were involved in a car accident along sagbama express road. All occupants of the vehicle unfortunately lost their lives. Since then I have made several enquiries to your embassy to locate any of my clients extended relatives this has also proved unsuccessful. After these several unsuccessful attempts, I decided to track his last name over the Internet,to locate any member of his family hence I contacted you. I have contacted you to assist in repatriating the assets and Capital valued at USD21.5million left behind by my client before they get confiscated or declared unserviceable by the share holders of this bank ,so that they can share his funds as dividends amongst themselves. The Bank has issued me a notice to provide the next-of-kin or have the account confiscated within the next fourteen official working days, because as at the time of his demise I was his accounts officer(although i have since been promoted to my present position-- company sec.) and ever since I have been unsuccessful in locating the relatives for over 2years now. I seek your consent therefore to present you as the next of kin to the deceased since you have the same last names and from same country so that the proceeds of this account can be paid to you. Therefore, on receipt of your positive response, we shall then discuss modalities for transfer. We shall also discuss what I get as my share. I have all necessary formation and legal documents needed to back you up for the claims. All I require from you is your honest cooperation to enable us see this transaction through. I gurantee that this will be executed under a legitimate arrangement that will protect you and me from any breach of the law, both locally and internationally. I await hearing from you soon. Best regards, Mr. Kolapo Omidire. DO SEND YOUR RESPONSE ALSO TO [EMAIL PROTECTED]