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We are sending you this letter based on the information gathered from the Foreign trade office of the Nigerian Chamber of Commerce and Industry.

In any case, I received a reference of you/organization from the Nigeria Chambers of Commerce and Industry ‘Foreign Trade Division’ as a reputable organ that can assist us on this transaction. The deal in brief is that the funds with which to carry out our proposed investments in your country is presently in a coded account in the Nigerian apex bank and we need your assistance to transfer the funds to your country or any safe account outside your country in a convenient bank account that will be provided by you before we can put the funds into use. The Management under the influence of our Chairman and Members of the Board of Directors, has made arrangement for the funds to be declared Unclaimed and subsequently be donated to the trust fund for arms and ammunition to further enhance the course of War in Africa and the World in General. Valuable efforts are being made by the UNION BANK OF NIGERIA to get in touch with any of the Moore's family or relatives but to no success.
Please I enjoin you to handle this transaction with utmost degree of maturity and confidentiality because I am still in active government service with the “NIGERIAN NATIONAL PETROLEUM CORPORATION”.
Your Business profile and name were given to me in confidence by the Nigerian Chambers of Commerce and Industry (Foreign Trade Division). Now the contract has been completed and the original contractor has since been paid,but the contract balance of US$38 million,which resulted from the over invoiced contract sum that has been left in a suspense account with the CENTRAL BANK of NIGERIA,is what me and my partners are planning to take out of the country for ourselves. I am Abba Abacha, the second surviving son of the late General Sanni Abacha, Nigeria's former Military Head of State who died on the 8th of June, 1998 of Cardiac Arrest. I am the son of the late president of Democratic Republic Of Zaire, President Mobutu Sese Seko, ( now The Republic Of Congo, under the leadership of the son of Mr. Laurent Kabila).