Dear Sir,

I am Mr.Victor Ikechukwu, the Accountant of a bank in Nigeria, during 
the
course of my auditing I discovered a floating capital in an Account 
opened
in my bank in 1995 and since 1998 nobody has been operated on this 
Account
again. After going through some old files in the records, I discovered 
that
the owner of the Account Mr Duncan Hankinson has a contract with 
FEDREAL
MINISTRY OF WORKS AND HOUSING on contract for the supply of Building
Materials and Construction Of States Agric Complexes For R.E.A.C during 
our
Military regime by late President Sonny Abacha who awarded the contract 
to
Mr Duncan Hankinson and he did not collect the money before his death. 
Now
that our Government is on under democracy rule, our new President Chief
Olusegun Obasanjo wants to pay all the bad debts that is owned by 
Nigeria
to all the foreigners who has a contract with us and did not collect 
his/her
money during military regime. Then will discovered that this floating
capital in our bank belongs to Mr Duncan Hankinson who was contractor 
with
FEDERAL MINISTRY OF WORKS AND HOUSING and he did not collect the money
before his death in 1998. Hence, the money has been floating in the 
Account
and if I do not remit this money out urgently it will be forfeited for
nothing because the owner of this Account is Mr. Duncan Hankinson, a
foreigner and a contract. Who died since 1998 and no any other person 
knows
about this Account or any thing concerning his contract with our 
country
Nigeria? The Account has no other beneficiary and my investigation 
proved
to me that as well as Mr Duncan Hankinson is contractor, so will need 
a
foreigner to be his beneficiary and next to kin to Mr Duncan 
Hankinson.

We will start the first transfer with the sum of $12,300,000 Twelve 
Million
Three Hundred Thousand US Dollars upon successful transaction without 
any
disappointment from your side; we shall re-apply for the payment of the
remaining rest amount to your account. The amount involved is 
$24,600,000
Twenty-Four Million Six Hundred Thousand United States Dollars, only 
that I
want to first transfer $12,300,000 Twelve Million Three Hundred 
Thousand US
Dollars from this money into a safe foreigners account in abroad before 
the
rest. I am only contacting you as a foreigner because this money can 
not be
approved to a local person here without valid international foreign
passport, but can only be approved to any foreigner with valid 
international
passport or driving License and foreign account because the money is in 
US
dollars and the former owner of the account Mr. Duncan Hankinson is a
foreigner too, and the money can only be approved into a foreign accoun
t.

However, will we sign a binding agreement, I am revealing this to you 
with
believe in God that you will never let me down in this business because 
you
are the first and the only person that I am contacting for this 
business, so
please reply urgently so that I will inform you the next step to take
urgently. Send also you private telephone and fax number including the 
full
details of the account to used for the deposit. I want us to meet face 
to
face to build confidence and sign a binding agreement that will bind us
together before transferring the money to any account of your choice 
where
the money will be safe.

I need your full co-operation to make this work fine because the 
FEDERAL
MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT, EXCHANGE CONTROL DIVISION
INTERNATIONAL REMITTANCE DEPARTMENT, are ready to approve this payment 
to
any foreigner who has correct information of this contract, which I 
will
give to you upon your positive response and once I am convinced that 
you are
capable and will meet up with instruction of I and the bank manager who 
is
deeply involved with me in this business. I need your strong assurance 
that
you will never, never let me down.

Moreover, The CENTRAL BANK OF NIGERIA will destroy all the documents 
of the
contract and transaction immediately we receive this money leaving no 
trace
to any place and build confidence to me that you can come immediately 
to
discuss with me face to face after which I will make this remittance in 
your
presence and three of us will fly to your country at least two days 
ahead of
the money going into the account.

I will use my position and influence to obtain all legal approvals for
transfer of this money to your account with appropriate clearance from 
the
relevant ministries and THE BOARD OF FOREIGN EXCHANGE CONTROL COMMITTEE 
OF
THE CENTRAL BANK OF NIGERIA IN CONJUNCTION WITH THE BOARD OF GOVERNORS,
MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT.

At the conclusion of this business, you will be given 30% of the total
amount, while 60% will be for me and bank manager while the remaining 
10%
will be for all the expenses both parties might have incurred during 
the
process of the transferring. I will be expecting your reply as soon as 
you
receive this message. Please don't hesitate to mail me.

Best regards

Mr.Victor Ikechukwu.





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