To: The President

Dear Sir,

STRICTLY CONFIDENTIAL & URGENT.

Through some discreet inquiries from my Chambers of Commerce, you and your organization were revealed as being quite astute in private entrepreneurship. One has no doubt in your ability to handle a financial business of considerable amount, which will form a bedrock of an extensive business partnership in due course. In unfolding this proposal, I want to count on you as a respected executive of your company to believe that you will handle it with all maturity and confidentiality it deserves.

I am a member of the Federal Government of Nigeria Contract Award and Monitoring Committee in the Nigerian National Petroleum Corporation (NNPC).

Sometime ago, a contract was awarded to a foreign firm by my committee in NNPC. This contract was over invoiced to the tune of US$21.5M (Twenty One Million, Five Hundred Thousand). This was done deliberately. The over-invoicing was a deal by my committee to benefit from the project.

We now desire to transfer this money, which is in a Suspense Account with NNPC, to any Overseas Account which we expect you to provide for us.

For providing the account where we shall remit the money, you will be entitled to 20% of the money. 70% will be for me and my partners whilst 10% has been mapped out from the total sum to cover any expenses/taxes that may be incurred/accrued by us during the course of this transfer; both local and international.

I would require from you, as a matter of urgency the following:
(1 Name of Beneficiary/Company Name.
(2 Telephone and Fax No. of Beneficiary
(3 Account No. of Beneficiary

The above information would be used to make formal applications as a matter of procedure for the release of the money and onward transfer to your account.

It does not matter whether or not your company does contract projects of the nature described here. The assumption is that your company won the major contract and subcontracted it out to other companies. More often than not, big trading companies or firms of unrelated fields win major contracts and subcontract to more specialized firms for execution.

We have strong and reliable connections and contacts at the Apex Bank (Central Bank of Nigeria) and the Federal Ministry of Finance and we have no doubt that all this money will be released and transferred if we get the necessary foreign partner to assist us in this deal. Therefore, when the business is successfully concluded we shall, through our same connections withdraw all documents used from all the concerned Government Ministries for 100% security.

We are civil servants and we will not want to miss this opportunity. We want this money to be transferred to the overseas Account for us.

Please contact me immediately through my confidential email "kola-adams@excite.com" whether or not you are interested in this deal. If you are not, it will enable me scout for another foreign partner to carry out this deal.

Time is of essence in this business.

I wait in anticipation of your fullest cooperation.

Yours faithfully,

Engr. Kolawole Adams (PhD.)