I don’t remember getting one of these myself, but it may have got lost in the flood. Ellen Kushner, however, has highlighted it:
Dear American:
I need to ask you to support an urgent secret business relationship with a transfer of funds of great magnitude. I am Ministry of the Treasury of the Republic of America. My country has had crisis that has caused the need for large transfer of funds of 800 billion dollars US. If you would assist me in this transfer, it would be most profitable to you.
And so on. Hilarious.
My favorite Nigerian Letter was a serious one, from Pope John Paul II’s widow.