This one does not come from Nigeria.
Dear business or corporate customer of Citizens Bank,
Citizens Bank Customer Service requests you to complete Money Manager GPS Online Form.
This procedure is obligatory for all Money Manager Global Processing Solutions™ (GPS) users.
Please click hyperlink below to access Money Manager GPS Online Form.
Please do not respond to this email.
I got a similar one purporting to be from Bank of America not long ago. I don't have an account with them (or with Citizens Bank, for that matter). They e-mailed me back that this is a new kind of swindle.
Another new wrinkle in man's never-ending quest to work harder at swindling people than you would at a real job is the phony bill from a magazine. Sometimes it is a magazine you subscribe to. We got a bill for something called Modern Optimism, sent to Mr Charm. The idea of him and optimism sharing the same universe is laughable to those who know him. Nice try, Publishers Billing Group, but no cigar.