I get like 50 of these a day. Well ok more like 1-2 a week. I always string them along but have no idea how to report them.
I either pretend to be a hispanic boy named Julio Octavio Morales III who hardly knows English, lives in a little hick town in Texas, gets $10 a week allowance ("Wow mister that a lot of money for me! It like one million year allowance!"); OR I just pretend to be a little hick boy in Texas who thinks every email isn't spam ("Are you the guys who sent me the Viagra medicine? I think that's for Gramps, but you have the wrong email. How is it in Nigeria? Is it like Texas?" etc).
If ya'll want I can post the emails next time I do so. Usually I get replies like:
"Dear Julio,
It gladdens me to see such in interest in my cause. I need your personal information. No we do not give you Viagra. Nigeria is not Texas, it is in Africa. Your response is needed, as this is important business.
Dr. M. B. Ntumbu"
And they just ignore when I'm like "I 15 age old" or "I'm just a stark youngin' of 15, but golly mister I would like to help, the Bible says to always help your brother, and you must really need my help a lot to have that Ambassador from the USA give you my name", they act like I'm actually an adult. Weird.
Yeah lemme know if you want me to post a convo with them, just wait about a week and I'll get a mail

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BTW my mom says this is an old scam, when she was in college these people would call her on the phone with the same thing.