martins.delikane@o2.pl Subject: LAST NAME MATCHES!!! FREOM THE DESK OF: MR. MARTINS DELIKANE I am an accountant by profession and I'm writing asking for your indultgence in re-profiling funds, which I want to keep under your supervision. My client and his entire family died in a horrible boating accident over five years ago. When my client died, he left a personal estate of over $ 16.7 million dollars (US). Till date, no one has come forward or contacted me as his personal accountant, regarding application for the claim. During the bank search for the relative recently your Last name and email contact was among the findings that matches the same Surname as my late client as the deceases died with no Will or Next of Kin in our bank record. Please can i present you as the heir to the deceased? Since you are having the same surname and I have all necessary documents needed to claim the funds. I am proposing 40% for you for your assistance while I receive 60%. Please if you are interested kindly forward me urgently your Full Names, Cell, Phone/fax, Occupation, Age and Country of Origin so I can contact you with details. Regards, Mr. Martins Delikane