FROM JOHNSON EMMANUEL
    UNION BANK OF NIG. PLC.
    CORPORATE HEADQUOTERS
    MARINA LAGOS NIGERIA


    Dear Friend,

    I am JOHNSON EMMANUEL a senior Manager at UNION BANK OF NIG. PLC. here in
    Nigeria. Though we have not related in the past, I am compelled by
    the important nature of the opportunity at hand to contact you so
    that we can explore avenues
    for cooperation in this mutually rewarding project.


    A very wealthy deceased customer of our bank, Mr. Talbot Camara - a
    Sierra Leonean and one time minister for natural resources in that
    country left some large amount of money in a special domiciliary
    account with our bank since his death in 2000. In his Will which has
    just been made available to us by his Lawyer and family, he shared
    his other wealth
    located in some other bank accounts judiciously among his family
    members and local wel! fare organizations, but requested specifically
    that the money in this account with our bank be allocated 100% to a
    foreign organization or individual trustee who will utilize it
    strictly for charity.

    In this Will also, he gave sole authority for the nomination of this
    foreign trustee to his personal Lawyer - Mr. Donald Lukeman and the
    Head of the Domiciliary Account Department of my bank, which position
    I am occupying at the moment. So, the choice of a foreigner for this
    project is in strict compliance with the WILL of the deceased account
    holder who believes that the fund will be better utilized by a
    foreign trustee since there will be no
    interference or manipulation by local authorities.


    Due to the exigencies of Nigerian legislation, there became the need
    to acquire a Letter Of Administration
    from the Nigerian Probate Registry to give legal impetus to the
    execution of this Will in Nigeria. For this reason, the execution ! of
    this WILL could not materialize until last month when the court in
    Nigeria issued the final Letters Of Administration.

    Having secured this Letter Of Administration from the court, the
    authority for the appointment of an administrator for this fund now
    lies solely in my hands and that of the Attorney. Both of us (Myself and the Attorney) have met 
several times over this issue and have
    agreed mutually among ourselves to transact this inheritance in a way
    that will be beneficial to
    us, and the foreign trustee.


    In fact, we have decided to utilize only 40% of this fund for charity
    while reserving the rest for ourselves. After deducting the overall
    cost (both foreign and local) incurred in executing this project,
    whatever balance left from the outstanding 60% will be shared equally
    between myself, the Attorney and the foreign partner who will assist
    us to receive this money as the appointed trustee.

    Also, the foreign partner will receive in addition to his share, the
    40% earmarked for Charity under the strict agreement that this part
    must be spent for Charity through him or his organization in
    compliance with the wish of the late account holder.


    My reason for contacting you therefore, is to solicit for your
    cooperation in this project so that your name or that of your company
    can be used as the appointed foreign trustee to whose care this money
    will be
    transferred.

    However, it may require that you shall be physically present here in
    Lagos, Nigeria with my assistance to
    complete the necessary procedures. There is absolutely no risk
    involved as we have the copy of the Will and Letters of
    Administration to back the transaction. But you must also understand
    that a transaction of this nature and magnitude requires absolute
    secrecy so that no one else hears about it especially, our mutual
    agreement to utilize and
    disburse this fund as s! tated in the paragraph above.


    If you accept to offer your cooperation for this project, please
    reach me urgently through my email address to enable me give you the
    full schedule of the transaction. You should also provide me with
    your private telephone and fax numbers for intimate communication.

    Best Regards,
    JOHNSON EMMANUEL