Dear Mr. _______,
I heard from a mutual friend that you might be of assistance to me. My father is a former United States Congressman who is currently being persecuted by the authorities in that country. I have been given a large sum of money by my father, but need your help to get it out of the United States and into a Nigerian bank. For your help in this matter, you will be entitled to one-third of the money transferred.
If you will please send my the account number and identifying information of your Nigerian bank account, I will forward the money immediately... (etc.)
You might want to submit that to The Onion. :)
BWAHAHAHAHAHAHA! Now THERE'S a real SCAM letter!