ATTENTION:PRESIDENT/OWNER.
                              

DATE:  05-11-2003

Dear Sir,

I am BARRISTER MAURICE OBRUAN, a solicitor at law.I am the personal attorney to 
MR.MICHAEL NICK, a national of  your country, who is one of the American Sub 
Contractor with the PETROLEUM OIL & GAS ESPANA, 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 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$25.5million left behind by my client before they get 
confiscated or declared unserviceable by the Finance Firm where this huge 
deposits were lodged. The said  Finance Company has issued me a notice to 
provide the next of kin or have the account confiscated within the next 
fourteen 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. Upon conclusion of transaction you are entitle to 40% of 
the sum.

Thank you for your anticipated co-operation and understanding.

Best regards,

MAURICE OBRUAN.ESQ.

PLEASE REPLY THROUGH THIS EMAIL ADDRESS.

PRIVATE EMAIL: mauriceobruan AT netscape DOT net
                             m_obruanassociates AT 37 DOT com

TEL: 00-34-647-286-255.