ATTN: COHEN

[ray45672002]

Dear Cohen
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I am Ray Morgan, a business merchant. I am the
business Associate with,Mr Emmanuel Cohen,a nationality of your country,who
lived in here in Dubai U.A.E.

On the 0th of june 2002, he was involved in a car
accident along Dubai - Sharjah Highway. All occupants of the vehicle 
unfortunately
lost there lives as they are on a weekend outing to near city.

I have contacted you to assist in repatriating his
money
nd property left behind before they get confiscated or declared unserviceable
by the Finance Company where this huge deposits was lodged.Particularly,
the deceased had an Amount at about 14.897,773.90 million  dollars,equivalent
to $14.9m.After notiication of the death of the deceased,the Finance Company
has issued me a notice to provide the next of kin
orhave the Funds confisicated within the next 45days.

Since I have been unsuccesfull in locating the
relatives since all this while till no,that's why I seek your consent to
purport you as the next of kin of the deceased since you have the same last
name so that the proceeds of this Amount valued at 14.897,773.90million
dollars can be paid to you as the bonafide approved Next of Kin. I you agree
we can discuss the percentage you will have as compensation on your
involvement.I have all necessary papers that can  be used to back up the
fcats and claim on the Fund Release. All I require is your honest, cooperation
and Sincerity to enable us see this deal through.I guarantee that this will
be executed under a legitimate arrangement that will  protect you from any
breach of the law.
Awaiting your response.  I'm out of the City on a business trip and will
be back as soon as you confirm
your interest on this.I will notify you on the next
step as soon as we  agree on the sharing partain as per percentage.
Best regards,

Ray Morgan

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