Dear Sir,

I am Sunday Adeola Ademola an accountant in the budget and planning department of the Nigeria Ministry of Works and Housing. I got your address through a friend who works in the external department of the Ministry of Trade. I am please asking for your assistance in a business that I consider of mutual benefit to the parties concerned.

Just recently we had an election in NIgeria which resulted in a political impasse and decided to have Interim National Government ans subsequently a new Military Government took over. This new Government seeks for legitimacy and recognition by international community. So they decided to pay foreign companies owed for contracts executed in Nigeria in the last years and have made fund available for these payments. My department has been given the task of compiling the list and seeing that these companies are paid.

With our position we have succesfully secured for ourselves the sum of Thirty Three Million, Five Hundred and Seventy Two Thousand United State Dollars ($33.572m). It was carefully done by inflating the total amount of indebtedness by this amount ($33.572m). Hence, together with the officials of the Federal Ministry of Finance and the Central Bank of Nigeria we plan to transfer this amount of Money ($33.572m) into an overseas account by including your company´s name to the list and awarding a non-existing contract to be backdated to July 1990.

What we need from you is to provide a very viable account into which the fund will be transferred. We have agreed to compensate the owner of the account used for this transaction with 30% of the total amount remitted. We shall keep 60% and the remaining 10% is reserved for taxes and other miscellaneous expenses.

If this proposal satisfies you please send to me without delays the following documents.

1. 3 Copies of your company´s letter-headed papers duly stamped and signed
2. 3 copies of your company´s invoice duly stamped and signed
3. The company´s Bank name, adress of the bank, and the company´s account number
4. The personal Fax and Phone numbers of the account owner for easy communication

The above mentioned letter-haded papers will be used to prepare a suitable contract claim in your company´s name and invoice will be used to demonstrate the items supplied and their corresponding prices. The documents will be send to my department where it will be verified and approved and through the Central Bank the money will be remitted to the foreign account. All the modalities concerning this transaction have been worked out and will not take more than 21 working days when started, given the support and co-operation of all concerned.

Please treat as very urgently and strictly confidential. Reply through my Fax. This transaction, I assure you is 100% risk free.

God be with you as I look forward to your reply,

Yours sincerely,