First, I must solicit your strictest confidence in this transaction. This is by virtue of its nature as being utterly confidential and Top Secret. I am sure and have confidence of your reliability to prosecute a transaction of significant magnitude involving a transaction requiring maximum confidence.

My name is Sir Roderic Murgatroyd, CH, OM, PHISH, the 21st Baronet. I represent a consortium of all the Baronets in the United Kingdom. We have been asked, in STRICTEST CONFIDENCE, by Her Majesty, Queen Elizabeth the Second, to arrange for the sale of Buckingham Palace. Obviously she cannot do this in her own name, because of questions of Magna Carta and lèse-majesté. We cannot use her bankers, Coutts & Co, for fear of premature leakage. I have therefore been delegated, as a matter of trust, by my colleagues to secure a Commonwealth partner, into whose account we would transfer the sum of £21,320,000.00 Sterling. All we ask is £10,000 in advance expenses.

Hence we are writing you this letter. We have agreed to share the money thus: 1.20 per cent for the account owner; 2.70 per cent for Her Majesty; 3.10 per cent to be used in settling taxation and all local and foreign expenses. Please note that this transaction is 100 per cent safe, and we hope to commence the transfer latest seven (7) banking days from the date of the receipt of the following — the cash and your Lagos account number. The above information will enable us to write letters of property description. We look forward to doing this business with you and solicit your extreme confidentiality in this transaction.