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Hello Dear Friend,
How are you doing? Great i hope. This message might be a suprise to you but please i would want you to read on as i am so delighted to contact you on a very private note. My Name is Dr. Shamsuddeen Usman, Deputy Governor-Foreign Operations in the Central Bank of Nigeria(CBN).

You see! Two years ago, some executive officers in the Federal Ministry of Petroleum Resources(FMPR) Approached me that they want to present someone(A FOREIGNER)as the beneficiary of a fund(MONEY)resulting from an over-invoiced contract, that was awarded to a foreign contractor. So after the negotiation, we unanimously agreed that they (THE OFFICERS)would give me the sum of $200,000UUS(CASH)on my acceptance to assist them transfer the fund. But as soon as i made some level of fruitful effort on the business and demanded my money($200,000UUS)as agreed, they deviated from our initial agreement and decided to go through the Chief Accountant of(CBN)at my back to make a change on the bank account they presented for the transfer in order to disappoint me and the foreigner.

The were placing to transfer the fund but they do not know that the Chief Accountant of(CBN) whom they have contacted is also under my control. So when i got to know of their evil plans, i proved their illicit effort abortive by putting a temporal stop on the transfer(MONEY). They all noticed what happened and ran away till date. The actual amount is $15.5MUS (FIFTEEN MILLION FIVE HUNDRED THOUSAND UNITED STATES DOLLARS). I want to re-emphasize to you that this FUND is still under the control of my department. Now with my whole heart i want to enter into real business with you on a sincere agreement since these officers have dissapointed me and disappeared into tin-air with shame and are NO where to be found. This fund is still floating awaiting proper documentation and claim. So Now, this is what we are to do.

(1) ON AGREEMENT,  I ASSURE YOU THAT AM GOING TO TRANSFER THIS FUND INTO THE ACCOUNT YOU ARE GOING TO NOMINATE.
(2) ON YOUR PART, YOU HAVE TO ASSURE ME, THAT YOU ARE GOING TO KEEP MY DEALING WITH YOU SECRET BECAUSE OF MY POSITION.
(3) WE ARE GOING TO SHARE THIS MONEY EQUAL AS SOON AS THE FUND GETS TO YOUR NOMINATED ACCOUNT. BUT, I WOULD WANT A PROMISSORY NOTE SIGNED BY YOU, REGARDING THIS AGREEMENT.
(4) WE WILL SECURE PROPER DOCUMENTATION TO MAKE THIS CLAIM GENUINE AND PLACE YOU AS THE BONAFIDE FOREIGN CONTRACTOR AND BENEFICIARY OF THIS SAID FUND.
(5) IMPORTANTLY, YOU HAVE TO GUARANTEE ME THAT YOU ARE GOING TO KEEP MY OWN SHARE OF THE FUND SAFE, TILL I MEET WITH YOU IN YOUR COUNTRY.

I also would want you on acceptance, to keep this information very confidential until we finalize this transaction. Please reply to this message immediately as i await your favourable response and advice on investment plans because i would love to invest my own share of the fund in your country. I await your response. God Bless you.
Thanks and best regards,
Dr. Shamsuddeen Usman.

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Не хотел бы оказатся не масте друга - письмо , которому искали в нете  
или это школьное задание ?  

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гугл никогда не откажет!!