Sir, I am Barrister Pedro Gerald, a solicitor at law. I am the personal attorney to Mr Nick Allison, who sub contractor with PETROLEUM OIL & GAS ESPAŅA; S. A. SPAIN. Herein after shall be referred to as my client. On the 21st of April 2002, my client, his wife and their three sons were involved in a car accident along Madrid Barcelona 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 US$29.5million left behind by my client before they get confiscated or declared unserviceable by the Security Finance Firm where this huge deposits were lodged. The said Security Finance Company has issued me a notice to provide the next of kin or have the account confiscated within the next twenty one official working days. Therefore, on receipt of your positive response, we shall then discuss the sharing ratio and modalities for transfer. I have all necessary formation and legal documents needed to back you up for claim. All I require from you is your honest cooperation to enable us see this transaction through. I guarantee that this will be executed under a legitimate arrangement that will protect you from any breach of the law. PLEASE REPLY THROUGH THIS EMAIL ADDRESS PRIVATE EMAIL: barristerpogd@yahoo.co.uk I am waiting to hear from you soon. Best regards, Barrister Gerald.