As a rule of thumb, whenever your receive an email containing the words "Nigeria" and "100% risk free" just delete it.
It is a scam!
Attention: For A Fund Discovered In My Coporation?
Re:Payment of 35M USD on contract No.:FCT/FMA-ABJ/98.
The above subject matter refers.
I am writting you in the capacity of secretary to the JOINT COMMISSION ON CONTRACT PAYMENT established under section A paragraph 1(b) of 1999 Constitution that empowered us to recommend all foreign payment due to contractors that duely executed contract(s) in Nigeria.
Moreover, the commission's Chairman and two other executive members' has mandated me to contact you, if you are reliable and trustworthy to receive on our behalf the above fund for our mutual benefits.
However, the executor of the contract was an American firm who was affected in the September 11th, 2001 attack on United States of America (USA), in the course of our investigation to remit the fund to his bank account, we found no trace to him any more, therefore this require us to divert the payment to another bank account which you will provide to us since it has been approved.
We have agreed to give you a favourable percentage for your assistance and assure you that this business is 100% safe and risk free. The commission Code of Conduct does not permit member to operate off-shore account. If this proposal is accepted, we agreed to float a joint venture business with you.
More details will be made available to you on request as we solicit for your earlier reply before the commission wind-up its operation.
We wish to reiterate that this information is privilege and should be strictly confidential to avoid public intrusion.
UBA BELLO JNR.