O****** P******.
** Kingsway Road
Ikoyi, Lagos
Nigeria.
Tel/Fax: 234 1 *******

10th June, 2002.

Request for Business Relationship.

First I must solicit your confidence in this transaction.
This is by virtue of its nature as being utterly confidential and
top secret.
We shall be counting on your ability and reliability to prosecute
a transaction of great magnitude involving a pending business transaction
requiring maximum confidence.

We are top officials of the Federal Government Contract Review Panel
who are interested in importation of goods into our country with funds
which are presently trapped in Nigeria.
In order to commence this business we solicit your assistance to
enable us RECIEVE the said trapped funds ABROAD.

The source of this fund is as follows :
During the regime of our late head of state, Gen. Sani Abacha,
the government officials set up companies and awarded themselves
contracts which were grossly over-invoiced in various Ministries.
The NEW CIVILIAN Government set up a Contract Review Panel (C.R.P)
and we have identified a lot of inflated contract funds which are
presently floating in the Central Bank of Nigeria (C.B.N).
However, due to our position as civil servants and members of this
panel, we cannot acquire this money in our names.
I have therefore, been delegated as a matter of trust by my colleagues
of the panel to look for an Overseas partner INTO whose ACCOUNT the sum
of US$31,000,000.00 (Thirty one Million United States Dollars) WILL BE
PAID BY TELEGRAPHIC TRANSFER.
Hence we are writing you this letter.

We have agreed to share the money thus:
70% for us (the officials)
20% for the FOREIGN PARTNER (you)
10% to be used in settling taxation and all local and foreign expenses.

It is from this 70% that we wish to commence the importation business.
Please note that this transaction is 100% safe in all it's ramifications
and we hope that the funds arrive your account in latest ten (10)
banking days from the date of reciept of the following information by email:
A suitable name and bank account into which the funds can be paid.

The above information will enable us write letters of claim and job
description respectively.
This way we will use your company's name to apply for payments and
re-award the contract in your company name.

We are looking forward to doing business with you and solicit your
confidentiality in this transaction.

For security reasons and in order to move forward quickly,
please respond to me by
Tel/Fax:234 1 ******* so I can
bring you into the complete picture of this pending project and
provide more information as to the succcessful conclusion of this project.
The best response however, would be by telephone, so we can discuss fully
all issues needed to complete this venture in good time, and successfully.

Thank you and God bless.

Yours Faithfully,
O******* P******.
Tel/Fax: 234 1 *******