First email: Congratulations!

From: HERITAGE LOTTERY PROMO < andychamberz@bellsouth.net >
Subject: HELLO YOU ARE AMONG THE LUCKY WINNERS -[Wed, 14 Feb 2007 15:34:26 +0000]
Date: Wed, 14 Feb 2007 15:34:26 +0000
From: cibersecre@universia.pt

HERITAGE LOTTERY INTERNATIONAL
INTERNATIONAL PROMOTION SECTION
PRIZE AWARD NOTIFICATION

We are pleased to inform you of the announcement made on January 1st,2007 of winners of the HERITAGE EMAIL LOTTO PROMOTION. As part of our promotional draws, participants were selected through a computer ballot system drawn from 2,500,000 email addresses of individuals and companies from all parts of the world as part of our electronic business Promotions program.

Note that you/your email address qualified for the draw as a result of your visiting various websites we are running the e-business promotions for.

You/your company email address, attached to ticket number 230-365-3071,with serial number 710-43 drew the lucky numbers 8, 5, 6, 24, 19, 34 and Bonus number 51 and consequently you won in the second category of the HERITAGE FORTUNE LOTTO DRAW.

Your Winning Ticket Number. 230-365-3071
Your Serial Number. 710-43
Your lucky draw Numbers are. 8, 5, 6, 24, 19, 34 Bonus Number 51
Your INSURANCE Number: FLD718/470D/GMSA

You have therefore been approved for the payment of the sum of US$800,000,00 in cash, which is the winning amount for the Second category winners. This is from the total prize money of US$3,450,000.00 shared among the international winners in the Second category. CONGRATULATIONS!

Please be informed that your CHEQUE of the sum of US$800,000.00 is now with NATIONAL TRUSTEE Finance securities Company insured with your email address which won you this prize, therefore you should contact (NATIONAL TRUSTEEFINANCE) your agent and give them your full names so that they will re-insure your CHEQUE under your full names.

To begin your claim, please contact your claims agent immediately.
DESMOND DUKE
FOREIGN SERVICES MANAGER,
NATIONAL TRUSTEE FINANCE SECURITIES.
PLAZA DE MAR ZHENG CHINA
EMAIL: dedukx@myway.com

NOTE: In order to avoid unnecessary delays and complications, please remember to quote your reference and batch numbers and other information provided above and below in every one of your correspondences with your claims agent.

Congratulations! once again from all our staff and thank you for being part of our promotions program.

Sincerely,

MRS.TAD KAWASAKI
VICE PRESIDENT INT.PROMOTIONS

The victim writes and Desmond Duke writes back.. now from Japan?

Date: Thu, 15 Feb 2007 02:09:14 -0800 (PST)
From: "Duke Desdomd" < dedukexx@yahoo.com >
Subject: PAYMENT NOTIFICATION
Dear Mr John Smith,

Sequel to the provision of your profile as requested, every arrangement has been made for your payment to be made via telegraphic transfer. Hence, you are advised to contact the payee bank listed below with your banking details to effect transfer.

Mr.Victor Chen
Telegraphic Transfer Section
Industrial and Commercial Bank of China
Guangdong Provincial Branch
Guangzhou,China.
Tel:8613724863519
Fax:862061132403
icbconline@infopace.net

Note however that as a winner in this Lottery programme, you will be obliged to attend an expense-trip paid Lottery promotional seminar organised by the Japanese Games and Betting Commission in Japan in the month of March 2007. As soon as the details of the seminar is issued you will be informed and provided with the brochure.

Do please update me as soon as your payment is effected. Thankyou.

Regards,

Desmond Duke,
National Trustee Finance,
Guangzhou,China.
Tel:+86 20 33 88 98 55

Not getting a check, the scammer tries for your personal information, for identity theft

Date: Wed, 14 Feb 2007 07:26:16 -0800 (PST)
From: "Duke Desdomd" < dedukexx@yahoo.com >
Subject: CLAIMS NOTIFICATION
Dear Winner,

We wish to congratulate you and formally inform you that you have won the sum of $0.8m in the last email-lottery draw, organized by the Heritage email Lotto Promotion. Your winning has been confirmed.

You should note that your email address in addition to millions of companies and individuals emails were extracted with a software and the addresses were scrutinized with a ballot system and after the process,15 email addresses were selected and they were shared into 3 categories respectively and you are a winner in the 2nd category of $0.8m.The said sum is now deposited in our suspense account in your favour waiting for the immediate remittance into your nominated bank account.

You are therefore required to send the following information to enable the processing of your award certificate and also submit them to the payee bank for the award prize payment.

The information you have to send are written below:

1. Fullname

2. Contact phone and fax number

3. Contact address

4. Age

5. Marital status

6. Occupation

7. Gender(M/F)

8. Nationality

9.A copy of your International passport or Driver's license

Please send these as soon as possible to enable us effect your payment, and also note that anyone below eighteen years is automatically disqualified from receiving this prize.

I await your response.

Regards,

Desmond Duke,
National Trustee Finance
Guangzhou,China.
Tel:+86 20 33 88 98 55

And finally, you are told you must pay Chinese taxes and they can not be deducted form the "winnings"

From: "GABRIELLE PETRUS" < petrus@asia.com >
Date: Mon, 26 Feb 2007 01:04:36 -0500
Subject: Power of Attorney

Mr.John Smith,

Below are my findings in response to the mail received from you earlier today.

Under the Chinese government rules and regulations guiding lottery funds, all lottery funds generated outside the Peoples' Republic of China but lodged in suspense accounts under section(i) sub-section (iv) paragraph (a) Lottery Funds Rules are tax deductible.

As a non-resident of the PRC,you are required to present to the bank the Chinese government Inland Revenue tax clearance while the fund is also liable to deduction for the personal income tax, all of which will give funds remittance authority before the transfer of such funds can be effected. Any foreigner/ foreign enterprise which has no establishment or place in China but which derives profits, interest, rent, royalties or other income from sources in China, or which, though it has an establishment or place in China, derives such income and the income is not effectively connected with such establishment or place shall pay a withholding tax of 19%.

This is an excerpt of the chinese Lottery tax laws pertinent to your case. The current tax withholding for non residents for prizes over US$20,000 is 15% Federal and 4% Province, for a total of 19%. The personal income tax rates applies to you as such: nonresidents are taxed, to the extent specified in Chapter 62, Section 5A on their taxable income. By and large, your winning is tax deductible to the tune of 19% of the total winning which leaves you a total sum of US$648,000 after tax.

My duty will be to facilitate the issuance of the relevant documents for presentation to the financial authorities and ensure transfer of your funds is effected with.

In order to sign you on as a client, please find attached below our terms and conditions. Thank you.

Gabrielle Petrus
Phillipsolomon&Associates
Tel:8613724826093

And perhaps get you to sign a power of attorney letter so they can clean out your bank accounts!

OUR REF: PSA / AACH/ 1811/ 06 26TH OF FEBRUARY 2007
TO: MR. John Smith

DEAR SIR,

IN ORDER TO SIGN YOU ON AS A CLIENT, YOU HAVE TO GIVE US THE POWER OF ATTORNEY TO ACT ON YOUR BEHALF. A POWER OF ATTORNEY IS A LEGAL INSTRUMENT THAT IS USED TO DELEGATE LEGAL AUTHORITY TO AN ATTORNEY IN LEGAL TRANSACTIONS WHERE THE PRINCIPAL (YOU) CANNOT BE PRESENT TO SIGN NECESSARY LEGAL DOCUMENTS.

YOU MAY WRITE IT IN THIS FORM-

I, MR. ;;;..........;;;;;;;;.OF;;;;;;;.;..;.;..;;;;;;;HEREBY GIVE MRS. GABRIELLE PETRUS THE POWER OF ATTORNEY TO ACT ON MY BEHALF IN PURSUANCE OF THE FOLLOWING MATTERS:

i) TO SECURE THE REQUIRED TAX CLEARANCE DOCUMENTS IN PURSUANT OF MY LOTTERY WINNINGS WHICH IS 19% OF THE TOTAL WINNING FROM THE DEPARTMENT OF REVENUE.

ii) THAT THE AFORE-MENTIONED DOCUMENTS ARE TO BE SECURED, THE PURPOSE BEING FOR THE TRANSFER OF THE BALANCE OF MY FUNDS AMOUNTING TO US$648,000 AFTER TAX.

iii) THAT ON RECEIPT OF THE AFORE-MENTIONED DOCUMENTS, A COPY MUST BE FORWARDED TO ME AND THE INDUSTRIAL AND COMMERCIAL BANK OF CHINA.

iv) THAT THIS POWER OF ATTORNEY IS GIVEN FOR ONLY THE STATED PURPOSES AND FOR NOTHING ELSE AND THIS CONTRACT TERMINATES ON COMPLETION OF THE AFORE-MENTIONED TASKS.

FOR OUR SERVICE, WE CHARGE A NON NEGOTIABLE FEE OF US$700. PAYMENT IS TO BE MADE BEFORE WE COMMENCE PROCEEDINGS.

YOU MUST FORWARD A COPY OF THIS DOCUMENT TO THE BANK SO THAT THEY ARE MADE AWARE OF OUR POSITION.

THANK YOU.

YOURS FAITHFULLY,

MS. GABRIELLE PETRUS
PHILLIPSOLOMON&ASSOCIATES
TEL: 8613724826093