Dear Sir,

I am lady Mariam Abacha, wife of late General Sani Abacha who died on 8th of June, 1998 of heart problem. I am contacting you because of my need to deal with persons whom my family and I have had no previous personal relationship with.

Since the death of my husband, my family has been subjected to all sorts of harassment and intimidation with lots of negative reports emanating from the government and the press about my husband. The present government has also ensured that our bank accounts are frozen and all assets seized. It in view of this, that I seek your co-operation and assistance in the transfer of the sum of USD35.7 million(Thirty Five Million, Seven Hundred Thousand U.S Dollars)only being the very last of my family fund in my possession and control.

The federal Government seized all our properties and froze all our accounts, both local and international after the death of my husband, but my only hope know is this available USD35.7 Million which was secretly deposited in a bank under a different identity. If you are willing to assist us in receiving this money on our behalf, please contact my brother-in-law, Mustapha Duru via email(mdd21m@yahoo.com), he will contact you to discuss the details and negotiate your reward, which I can assure you will be substantial.

Meanwhile, our intention is to invest this fund in your country based on your advice and please ensure to keep this proposal very secret and confidential for obvious reasons and send to us your private telephone and fax numbers for easy and confidential communication. We will also give our private tel/fax numbers upon your response. We await your immediate response.

Sincerely,

Lady Mariam Abacha

(Reply sent 7/26/2002)

Dearest Lady Abacha,

Thank you for contacting me regarding this matter. It certainly sounds like you are in deep trouble, but unfortunately I don't think I can assist you. You state that you must contact persons with no prior relationship with your family, and I must confess that I do not qualify.

In early March of 1998, I met with your husband General Abacha in a secret location along with several business and military leaders. The meeting was highly confidential as it involved the transfer of funds and military supplies. I did not inform my wife of our meeting, and I'm sure your husband did not inform you of his true wherabouts. Women have a tendency to chat with others and loose lips sink ships.

Anyway, I am sorry to learn of your husband's death, but because of our prior relationship I do not believe that I can be of assistance. Please keep this communication in strictest confidence as my current situation does not allow me to have contact with the living and there would be hell to pay (quite literally) if it was discovered that I was providing this information to you.

Sincerely,

Sam