DEAR SIR,

I am DR BENJAMIN NWAFOR , Deputy secretary to the Nigerian Football Association, 
parent body of the World Youths Championship, Nigeria 99'Local Organizing Committee, 
an affiliate of Federation of International Football Association (FIFA).
 
In the course of our preparation to host the World Youth Soccer Championship Tagged 
(Nig99) early last four years, huge sum of money running into millions of United 
States Dollars was budgeted by the then Military Government for the successful 
organization of this competition.
 In the same vein, FIFA via its President, Mr. Joseph (SEPP) Blatter, made millions of 
dollars available for the same project, not to talk of Corporate Organizations and 
Football loving individuals who made huge donations.

 However, in my capacity as the deputy secretary, to both the Local Organizing 
Committee (LOC), and the Nigerian Football Association(NFA), I,along with two of my 
colleagues in sensitive positions were able to over-invoice most contracts, which were 
awarded for the construction and the refurbishing of the 8 stadia used for the 
competition. The contractors who handled these projects have been paid-off.
 It is pertinent to note that a total sum of thirty-two million United States 
Dollars(US$32,000,000.00) was realized as over-invoice after the successful completion 
of the project. This over-invoiced sum is lying in my organization's (NFA) suspense 
account with the Central Bank of Nigeria (CBN), ready for transfer into the 
beneficiarys account oversea, waiting for the appropriate opportunity to do so. In 
this years (2003) budget speech, the new Civilian President has ordered that all 
foreign contractors debts should be paid in order to boost more Foreign investors into 
Nigeria. On this note, I have been unanimously mandated by my two colleagues to seek 
an honest and trustworthy Foreigner who will assist in ensuring the successful 
transfer of the above sum into a personal/company account since the Nigerian code of 
conduct does not allow us (Civil servants) to operate foreign accounts.
 It is pertinent also to let you know that 30% of the total fund will be for you, 
while 10% will be used to settle any expenses that might be incurred by both parties 
and the remaining 60% will be for us (my colleagues and I) to be invested in your 
country. We have chosen you /your company to benefit with us in this transaction due 
to the respect your country commands here.
 You might be surprised and curious of an offer like this, be rest assured that the 
modalities andlogistics towards the successful transfer of this fund has been worked 
out. All we require from you is your co-operation. This transaction is risk free.
 We kindly request that you accord it the highest level of secrecy it deserves. 
Email:[EMAIL PROTECTED]
Your swift response will be highly appreciated.

 Best regards,

DR BENJAMIN NWAFOR




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