FROM: Mr. Sam Bello
Chief Financial Director 
Independent National Electoral Commission (INEC) 
Lagos - Nigeria
Email:[EMAIL PROTECTED]

Attention;

I am Mr. Usman Bello a financial director working with Independent national Electorial 
Commission (INEC). My Agency is in charge of conducting all elections in my country 
Nigeria and by the virtue of my unique position in office as the Chief financial 
director, I was levated by the commission to be the chairman of foreign contract 
tender board committee whose responsibility is to award and supervise foreign contract 
to ensure it is executed promptly.

Consequently, I the chairman of the tender board committee in collaboration with two 
other top committee members over-invoice certain contract for
the supply of electoral equipments used for the elections early this year (2003). The 
initial cost of the contract was pegged at Two Hundred and fifty Million United States 
Dollars (US$250M) after the feasibility study. While submitting my report to the 
office of the presidency for final approval, we deliberately inflated the cost to an 
excess amount of Twenty Eight Million Five Hundred Thousand nited States Dollars 
(US$28.5M) making the cost to be Two Hundred and Seventy Eight Million Five Hundred 
Thousand United States Dollars (US$278.5M). These said funds is lying unclaimed in my 
organization's suspense account with the Central Bank of Nigeria. Be informed that the 
contract has been fully executed and the contractors aid in full.

We are therefore seeking your assistance and permission to remit this amount into your 
account. Your commission will be 20% of the total sum, 10% has been set aside for the 
defray of expenses incured during the course of transaction and the balance of 70% is 
for my colleagues and I.

My colleagues and I have decided that if you/your Company can stand as the beneficiary 
of these funds on our behalf, you/your company will retain 20% of the total amount 
(US$28.5Million) while 75% will be for us (officials) and the remaining 5% will be 
used in offsetting all debts/expenses incurred during this transfer. We have decided 
that this transaction can only proceed under the following condition.

(a) Our conviction of your transparent honesty and that you treat this transaction 
with utmost secrecy and confidentiality.

(b) That upon Receipt of the funds you will release the funds as instructed by us 
after you've removed your share of 20%. Please acknowledge the receipt of this letter 
using the above e-mail address.  I will bring you into the complete picture of this 
transaction when I've heard from you.

Your urgent response will be highly appreciated as we  are already  behind schedule. 
Please do be informed that his business transaction is 100% legal and completely free 
from drug or money laundering.

Only trust can make the reality of this transaction.

Best regards,
Mr. Sam Bello







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