well it looks like they are finally starting to realise that bad grammar and the like doesn't make people very trusting - this most recent one I have recieved actually sounds alot better due to the correct english used.

Dear Partner,
It is my pleasure to write you this letter on behalf of my colleagues. We have decided to
seek a confidential co-operation with you for the execution of a transaction hereunder for
the benefit of all parties and hope you will keep it confidential because of the nature of
this business.

I am the director of Audit and Project Implementation with the Department of Mineral and
Energy, two top officials and I have in our possession an overdue payment in US funds. The
said funds represent a certain percentage of the total contract value executed on behalf of
my department by a foreign contracting firm which we the officials over-invoiced to the
amount of Fourteen Million, Five Hundred Thousand United States Dollars only
(US$14,500,000.00).The reason of inflating the original value is to divert the excess value
to a foreign bank account for our personal use. The actual contract cost has been paid to
the original contractor leaving the balance unclaimed.

We are seeking your assistance to front as beneficiary of the unclaimed funds as civil
servants are not allowed to operate foreign bank account. A formal application for claim to
the relevant authority and documentation to present you/company as the beneficiary will be
secured on behalf of you/company.

I have the authority of my partners involved to propose that should you be willing to assist
us in this transaction your share as compensation will be US$3.625M (25%) while my
colleagues and I will receive US$9.425M (65%) and the balance of US$1.450M (10%) for
taxation and miscellaneous expenses incurred.

The business is 100% safe, risk and failure proof provided you treat it with utmost
confidentiality and priority as we intend to destroy all the relevant approval documents
relating to the project once the payment is released to you/company to avoid any trace to
you or us in future. It does not matter whether you/company does contract project as a
transfer of powers will be secured in favour of you, also your area of specialization is not
a hindrance to the successful execution of this transaction. I have reposed my confidence in
you and hope that you will not disappoint us as we intend to conclude the transfer within 14
working days.

Kindly reply to my email address stating your complete names, your direct telephone and
fax numbers to enable me furnish you with a detailed explanation upon your acceptance of
this proposal for effective communication.
Thank you for your co-operation.
Regards
Fredrick Soto
v_Ln