Dear Sir/Madam,

REQUEST FOR URGENT BUSINESS RELATIONSHIP - STRICTLY CONFIDENTIAL.

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 MR MONAHANNN K.ISHRRIFET a senior official in the Nigerian National Petroluem 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 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 Pipeline from Warri to PortHarcourt. During this process my colleagues and decided amongst ourselves to deliberately over-inflate the total contract sum USD$431,500,000.00 (Four Hundred and Thirty One Million Five Hundred Thousand United States Dollars) with the main intention of sharing the remaining sum of US$31,500, 000.00 (Thirty One Million Five Hundred Thousand United States Dollars) amongst ourselves.

The Federal Government of Nigeria has since approved the sum of US$431,500,000.00 (Four Hundred and Thirty 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 toUS$80,000,000.00 only, we are now left with S$31 ,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$31,500,000.00 (Thirty One Million Five Hundred Thousand United States Dollars), hence we are writing you this letter.

My colleagues and I have agreed to offer you 30% of the total amount of US$31,500,000.00 (Thirty 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, 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 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 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 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 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. 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. Thank you and God bless.

Yours faithfully

MONAHANN KADIFF ISHRRIFE