Greetings,

I am William Ibru, personal attorney to Mr Patrick Yao, an expartriate who used to work with Nigeria Agip Oil Company (NAOC), here in Nigeria. On the 2nd of January 2005, I recieved a call that my client died in the Tsunami Disaster with his wife and two kids while on vacation at Phuket Island in Thailand. Since then I have made several enquiries to locate any of my client's extended relatives. This has proved unsuccessful.

I have contacted you to assist in repartriating the money left behind by my client before it gets confiscated or declared unserviceable by the bank where this deposit is lodged. Particularly, the bank where the deceased had an account valued at US$7,500,000.00 (Seven Million, Five Hundred Thousand United States Dollars).

The bank has issued me a notice to provide the next-of-kin or have the account confiscated. Since I have been unsuccessful in locating the biological relatives of my late client, I hereby seek your consent

Thank you.
Yours faithfully,
William Ibru,