Mr. Forest Anderson

Commonwealth Bank of Australia.

99 Queen Street, Melbourne

VIC 3000, Australia= .

Date: 17th October 2004.

Dear friend,

This is a proposal in context but actually an appe= al soliciting for

your unreserved assista= nce in consummating an urgent transaction

requiring maximum confi= dence. Though this approach appears desperate,

I can assure you that whatever questions you would= need to ask or any

other thing you will ne= ed to know regarding this proposal will be

adequately answered to = give you a clearer understanding of it, so as

to arrive at a successf= ul conclusion.

My name is Mr. Forest Anderson, Head of Securities= , Commonwealth Bank

of = Australia, Melbourne. On February 17, 2002, a foreign

consultant/contractor w= ith the Asea Brown and Boveri= Ltd, Mr. Enrique

Salcedo, made a number= ed time (fixed) Deposit for twelve calendar

months, valued at US$20= ,000,000.00, (Twenty Million United States

Dollars) in my branch. = Upon maturity, I sent a routine notification

to his forwarding addre= ss but got no reply. After a month, I sent a

reminder and finally we= discovered from his=A0 contract employers,= Asea

Brown and Boveri (the = energy giant), that Mr. Salcedo died from an

automobile accident.

On further investigation, I found out that he died= without making a

WILL, and all attempts = to trace his next of kin was fruitless. I

therefore made further investigation and discovered that Mr. Salcedo

did not declare any nex= t of kin or relations in all his official

documents, including hi= s Bank Deposit paperwork in our Bank. Due to

the funds being tempora= rily unclaimable, the funds have being moved

out of our bank (as sun= dry funds) to an offshore Deposit Company in

the European Union.

From past experiences, I know that no one will eve= r come forward to

claim the deceased fund= s. According to Australian Law, at the

expiration of 5 (five) = years, the funds will be Unclaimable and

revert to the ownership= of the Australia Government if nobody applies

to claim the fund.

In order to avert this negative development, I in = conjunction with a

colleague (the Chief Op= erating Officer in the bank) now seek your

permission to allow my = attorney do a CHANGE OF OWNERSHIP/REASSIGNMENT

OF CREDIT of stated funds from the "deceased&= quot; to your name, so that the

funds (US$20million) wo= uld be released to you as the new owner

(on behalf of me and my= colleague).

We are writing you because, as public servants, we= cannot operate a

foreign account or have= an account that is more than AUS$160,000:00.

Consequently, you will be pres= ented=A0 as the owner of the=A0 funds in

the Deposit Company so = you can be able to claim them, after all

necessary paperwork has= being effected.

For us to commence, I will like you to provide the= following

information immediately= ;

1. Full names

2. Contact address

3. Telephone and fax numbers

Once I receive this information, I will prepare th= e necessary

documents which will put you in place as the new o= wner of the funds.

The money will then be released to your custody by= the Deposit

Company, for us to share in th= e ratio of 60% for us and 40% for you.

There is no risk at all as all the paperwork for t= his transaction

will be done by the sol= icitor and this will guarantees the successful

execution of this trans= action.

If you are interested, please reply via my email a= ddress. Upon your

response, I shall then = provide you with more details, and further

explanation that will h= elp you understand the transaction.

No doubt this proposal will make you apprehensive,= please we implore

you to observe utmost confidentiality and rest assured that this

transaction would be mo= st profitable for both of us because we shall

require your assistance= to invest our share in your country (Real

estate and any other id= eas you may have), this is why your urgent

action and response is = of great essence which will enable us conclude

this transaction in a t= imely and professional=A0 manner.

I await your swift response hoping you accept my p= roposal, as time is

of equal essence in thi= s project as well as is confidentiality. Your

response should be to m= y fax line: =2B61 39 4459239 or my private email address:

forestanderson1@netscape.net

Thank you and have a nice day.

Respectfully yours,

Mr. Forest Anderson= .