Dear Sir,

 REQUEST FOR URGENT BUSINESS RELATIONSHIP – STRICTLY
 CONFIDENTIAL.

Firstly,I must solicit your strictestconfidentiality in this transaction.
This is by virtue of its nature

as being utterly CONFIDENTIAL and “TOP SECRET.”
Though I know that a transaction of this magnitude will
make anyone apprehensive and worried, but I am assuring
you that all will be well at the end of the day. We have decided to contact
you first by your email

due to
the urgency of this transaction, as we have been
reliably informed that it will take at least two to three weeks for a
normal post to reach you. So we

decided it is best using the email.

Let me start by first introducing myself properly to
you. I am Engr. Dele Silver a director  in
the Petroleum Ministry and I head a Six-man tender board in charge of
Contracts Awards and payment Approvals.

I came to know of you in my search for a reliable and
reputable person to handle a very confidential
business transaction which involves the transfer of
a huge sum of money to a foreign account requiring
maximum confidence. I and my colleagues are top
officials of the Federal Government Contract Review
Panel. Our duties include evaluation,
vetting, approval for payment of contract jobs done
for the Petroleum Ministry, etc. In order to
commence this business, we solicit for your assistance to enable us
transfer into your account the said

funds.

The source of this funds is as follows: During the
last military regime here in Nigeria, this committee awarded a contract of
US$400,000,000.00 (Four
Hundred Million United States Dollars) to five construction firms on behalf
of the Petroleum Ministry

for the supply, construction and installation of Oil
Pipelines/importion of refined petrolum products in our refinenaries.
During this process my colleagues

and I decided amongst ourselves to deliberately over-inflate the total
contract sum to
US$421,500,000.00 (Four Hundred and Twenty One
Million Five Hundred Thousand United States Dollars) with the main
intention of sharing the remaining

sum of
US$21,500,000.00 (Twenty One Million Five Hundred
Thousand United States Dollars) amongst ourselves.
The Federal Government of Nigeria has since approved the sum of
US$421,500,000.00 (Four Hundred and

Twenty
One Million, Five Hundred Thousand United States
Dollars) for us as the contract sum, and the sum of
US$400,000,000.00 (Four Hundred Million United States
Dollars) has also been paid to the foreign contractors
concerned as contract entitlements for the contract
done, but since each of the companies is entitled to US$80,000,000.00 only,
we are now left with US$21,500,000.00

balance in the account which we
intend to transfer abroad into a safe and reliable
account to be disbursed amongst ourselves, but by
virtue of our positions as civil servants and
members of this panel, we cannot do this by ourselves, as we are prohibited
by the ‘Code of Conduct

Bureau’ (Civil Service Laws) from opening / operating foreign
accounts in our names, making it impossible for us
to acquire the money in our names. I have, therefore,
been mandated as a matter of trust by my colleagues
in the panel to look for an overseas partner into whose
account we would transfer the sum of US$21,500,000.00
(Twenty One Million Five Hundred Thousand United States Dollars), hence we
are writing you this letter.

My colleagues and I have agreed that if your company can act as the
beneficiary of this funds on our

behalf, you or your company will retain 25% of the total amount of
US$21,500,000.00 (Twenty One Million

Five Hundred Thousand United States Dollars), while 60% will be for us
(members of this panel) and the
remaining 15% will be used in offsetting all debts/expenses incurred (both
local and foreign) in
the cause of this transfer. Needless to say, the trust
reposed on you at this juncture is enormous. In
return we demand your complete honesty and trust. You must however, NOTE
that this transaction will

be strictly based on the following terms and conditions as we have stated
below, as we have heard confirmed

cases of business associates running away with funds kept in their custody
when it finally arrive their

accounts.

A very good and recent example is the one of Mr. Peter
Hopwood, the President of Mileage Trading and
Investment Company at Number 121, West 55th Street,
21st Floor, New York 10022, and former Chairman of
OMPADEC (Mr. Patrick Opia), who we were reliably informed that after the
agreement between both partners

in which he was to take 15% of the money, while the remaining 85% for
Nigerian Officials. With
all the required documents signed, the money was
duly transferred into his account, only to be
disappointed on their arrival in New York and were informed that Mr. Peter
Hopwood was no longer on

that address, while his telephone and fax numbers have been re-allocated to
somebody else. This was
how
they lost US$18.5 Million to Mr. Hopwood. This is a very recent story here
in my country, some of the

officials could not cry out else they will face the law, because they felt
they had lost too much  to

a stranger, while the Chairman of OMPADEC (Mr. Patrick  Opia) is hiding in
a foreign country. So right

now

we are taking all precautionary measures to guard
against re-occurrence of such act in our case. This is why we have decided
that this transaction will

be based
completely on the following:

 (a).  Our conviction of your transparent honesty and
 diligence.

 (b).  That you would treat this transaction with
 utmost secrecy and confidentiality.

 (c).  That upon receipt of the funds, you will
 promptly release our share (60%) on demand after you
 have removed your 25% and all expenses have been
 settled.

 (d).  You must be ready to produce us with enough
 information about yourself to put our minds at rest.


 Please, note that this transaction is 100% legal and
 risk free and we hope to conclude the business in
 Seven Bank working days from the date of receipt of
 the necessary information and requirement from you.

 Please, acknowledge the receipt of this letter using
 my email address. I will bring you into the complete
 picture of the transaction when I have heard from
 you.

 Your urgent response will be highly appreciated as
  we are already behind schedule for this quarter.



 Thank you and God bless.

 Yours faithfully,
 Engr. DELE  SILVER