This one's short, and omits the usual stuff about over-invoiced accounts and wealthy relatives unjustly locked up. You'd still have to be gullible to believe that:
a. some guy in Nigeria learned of your existence through a chamber of commerce (most people who get these letters are ordinary folks, not George Soros)
b. for some reason your name was kept confidential, even though you are ostensibly listed in some directory you never heard of
c. this civil servant wants *you* to advise him on investing millions of dollars
In any case it has the merit of brevity. In fact it's shorter than this preamble. No doubt they tell you about the "over-invoiced accounts" later on. Keep your distance.

I AM ENGR. ABEL UBEKWU, A MEMBER OF THE CONTRACT AWARD COMMITTEE, FEDERAL MINISTRY OF WORKS AND HOUSING, NIGERIA.

YOU WERE INTRODUCED TO US IN ABSOLUTE CONFIDENCE THROUGH THE NIGERIAN CHAMBER OF COMMERCE,FOREIGN TRADE DIVISION IN OUR SEARCH OF A REALIABLE PARTNER TO ASSIST US IN INVESTING [US$14.3M] IN YOUR COUNTRY.

YOU WILL BE REQUIRED TO
1, ASSIST US IN THE TRANSFER OF THE SAID SUM.
2, ADVISE ON LUCRATIVE AREAS FOR INVESTMENT.

IF YOU DECIDE TO RENDER YOUR SERVICE TO US IN THIS REGARD, 2O% OF THE TOTAL SUM OF US$14.3M WILL GO TO YOU FOR YOUR ASSISTANCE.
uh, er, that's over $100! yes i am an investment expert.

I AWAIT YOUR PROMPT RESPONSE.
ENGR.ABEL UBEKWU..

Let's see, 20% of $14.3M is... wow, that's a lot. But wait - there are sweeter offers: