This is the best Nigeria scam e-mail I've seen so far.

———- Forwarded message ———-
From: Ministry of Foreign Affairs <no-reply@mfa.gov.ng>
Date: 2010/12/23
Subject: An Open Letter To All Scam Victims
To:

Ministry of Foreign Affairs Federal Republic of Nigeria
Lagos Liaison Office
13/15 Kofo Abayomi Street,
Victoria Island,
G.P.O Box 1727,
Lagos.

Re: An Open Letter To All Scam Victims,

Attn: Scam Victims,

We sincerely apologies for all the damages you must have gone through in the hand of Nigerian fraudsters. We are Projecting favourably the image of the government and people of Nigeria locally and internationally through a proactive mechanism (in line with global best practices) of informing, enlightening and educating Nigerians and the International Community about Nigeria.

If you have been scammed send your name and address to us via the email address stated below for verification at Western Union and MoneyGram offices and after verification if truly you have been scammed you will be reimbursed with the sum of twenty thousand dollars only. The compensation fund has already been insured and the transfer charges have been paid by the Federal Government of Nigeria to avoid unnecessary deduction from the fund. Please note that we have never held any scam victims compensation programme in Nigeria. This is the First-Of-Its-Kind.

This email address is set up for this compensation purpose only:  ngsvcc.nigeria@gmail.com

Please do not respond to email which asks you to send your username and password.

Yours sincerely,
Emmanuela Awure (Mrs)
Oversea Communication Department