Dear Sir/Madam,

Firstly, I must solicit your strictest confidentiality 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 bearing in mind that
it is not the very best for a transaction of this magnitude. Let me
start by first introducing myself properly to you. I am Chief Fred
Eze a senior official in the Nigerian National Petroleum Corporation
and I head a Three-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 NNPC, 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 these 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 Pipeline  from Warri
to PortHarcourt.
During this process my colleagues and I decided amongst ourselves
to deliberately over-inflate the total contract sum to
US$461,500,000.00 (Four Hundred and sixty One Million Five Hundred
Thousand United States Dollars) with the main intention of sharing
the remaining sum of US$61,500,000.00 (sixty One Million Five
Hundred Thousand United States Dollars) amongst ourselves. The
Federal Government of Nigeria has since  approved the sum of
US$461,500,000.00 (Four Hundred and sixty 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.

We are now left with US$61,500,000.00 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 Bureauґ
(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$61,500,000.00 (sixty
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 30% of the total amount of
US$61,500,000.00 (sixty one Million  Five Hundred Thousand United
States Dollars), while 60% will be for us (members of this panel)
and the remaining 10% 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, know 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 Apia), 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 and everybody is aware of this,
some of the officials decided to cry out and face the law, because
they felt they had lost too much to a stranger, while the Chairman
of OMPADEC (Mr.Patrick Apia) 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 30% and all expenses have been settled. (d). you must be ready
to produce us with enough information about yourself to put our
minds at res, Such as your full name and address.
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. Acknowledge the receipt of this letter using this 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
financial quarter.God bless.

Yours faithfully
Chief Fred Eze.