Mr. Jun Cheng,
Bank Of Korea,
16-1, Yoido-dong,
Youngdungpo-gu,
Seoul 150-873.

Dear Friend
          I am Jun Cheng a manager of
bills/exchange at the  foreign remittance
department of Hanivitbank. In my department, we
discovered an  abandoned sum of  $44,700,000.00
(Forty Four Million, Seven Hundred Thousand
United State Dollars only) in an account that
belonged to one Late Mr Andrew Phillips an
American, who died along with his entire  family,
on November  1996, in a ghastly plane crash.
Since we got the  information about his death,
we have been expecting his next-of-kin to come
over and file a claim as next of kin over his
money because we can not release it unless
somebody applied for it as next of  kin or
relation to the deceased as indicated in our
banking guidelines.
           Unfortunately, nobody has come forward
to claim this  money.  It is based on this that
some officials in my department and I have
decided to establish a cordial business
relationship  with you, hence by contacting you.
We want you to present yourself as the  next of
kin  to Late Mr Andrew Phillips, so that the
funds can be remitted into your account.
Moreover, we do not want the money to go into the
government account as unclaimed bills. The
banking law and guidelines here  stipulates that
any account abandoned or is dormant for a period
of years, is deemed closed and all money
contained therein forfeited to the government
treasury account.
             Now, it is being speculated that the
above sum will be transferred into the government
account as an unclaimed fund on or before the end
of this financial quarter of 2004, when nobody
come forward to lay claims. The reason for
requesting your assistance, is occasioned by, the
fact that the deceased (Late Mr Andrew Phillips)
was a foreigner, and we have access to his
detailed bio data which you will hold as a weapon
to present yourself as the next of kin to Late Mr
Andrew Phillips.
           The mode of sharing after a successful
transfer of the money into your account, shall be
70% to my colleagues and I, for the role you will
be expected to play in this deal, we have agreed
to give you 25% of the total sum and 5% for the
expenses we are going to encounter by the two
parties in the course of this transaction.
Therefore,you are expected to reply this letter
indicating your readiness and interest to
participate in this business. After receiving
your reply, you will be communicated to with the
exact steps to take. I expect your urgent
response and I shall contact you for further
discussion on this matter,to enable us conclude
this transaction urgently without any delay or
hitch. Please treat this business proposal as
strictly confidential for security reasons
considering my official position in Bank of Korea.

Personal Regards,
Mr. Jun Cheng