ATLAS OIL COMPANY LTD
(A SUBSIDIARY OF ABACHA INVESTMENTS)
Date: MAY 16, 2002.
Attn:   Chairman/CEO

Sir/Madam,
I am Dr. Mrs. Mariam Abacha (GCFR), wife to the late
Nigerian Head of State, General Sani Abacha, who died
on 8th of June 
1998 of heart problems while still on active duty.  I
am contacting you 
because of my need to deal with persons whom my family
and I,have had no 
previous personal relationship with my family. I got
your contact from 
a friend of my late husband who works with the apex
bank in Nigeria.

Since the death of my husband, my family has been
subjected to all sorts of harassment and intimidation
with lots of 
negative reports emanating from the government and the
press about my
husband.  The present government has also ensured that
all bank 
accounts are frozen, and all assets seized.  It is in
view of this that I seek 
your assistance in the transfer of the sum of
twenty-five
Million United State Dollars ($25M), which my family
intends to use for 
investment purposes especially in your country, being
the very
last of my family funds in my possession and control
unknown to the 
government. An earlier attempt in the physical
movement of the sum of
US$55,000,000.00 was to no avail as the money was
confiscated and my 
passport impounded at the Murtala Mohammed
International 
Airport,Lagos-Nigeria, in August 1998.  

This money now in question came as a result of a
buy-back contract deal between my husband and a
Russian firm in our country’s multi-million dollars
Ajaokuta Steel Plant.  The Russian’s returned my
husband’s share of US$25,000,000.00 Dollars, after his
death, and 
lodged it in my late husband’s security company of
which I am a Director. 
Right now, the new Civilian Government has intensified
their probe on 
my family’s financial resources; frozen all our
foreign and local
accounts, revoked our oil licenses, and even
detained my son (Mohammed) on alleged financial
misappropriation, pending the outcome of their
investigations.

In view of these facts, I acted fast to withdraw
US$25million from the company’s vault and deposited it
in a privately 
owned security safe in my village of which I alone
know of its 
existence. 
I have since declared the security company bankrupt.
No record whatsoever exists concerning this money
traceable by the government, because there are no
documents showing that we received the money from the
Russians.  I thus 
wish to discretely transfer this money out of Nigeria
with your help, 
and I promise to use part of it in promoting your
business as a way to 
compensate you when the transaction is over for
helping the family. 
Besides all the issue concerning my family’s
investment
outside this country depends on you, they will be
guided under your 
professional guidance only if you care to.

Bearing in mind that your assistance is needed to
transfer this money out of Nigeria, I propose a
commission of 20% (Twenty percent) of the total sum to
You/your Company 
for the expected services and
assistance, 5% (Five) will be specifically set apart
for any expenses incurred by both parties during the
cause of running this transaction; and then 75%
(Seventy-five) for my family. 

In acceptance to my proposal, your urgent response
will be highly appreciated so as to stop further
contacts.
I must also use this opportunity to implore you to
exercise the utmost 
indulgence to keep this matter extraordinarily
confidential. 
I also want you to send to me a reliable mailing
address so I could 
send my family pictures for more acquaintance. I shall
send you more 
information on my travails when I hear from you.
Unfailingly, please include your Tel/Fax number while
replying to this 
proposal so that we can open up a communication link
via the 
telephone/fax and for easy accessibility.
In anticipation towards your reply thank you and may
Allah bless you.
Best regards, 
DR. (MRS.) MARIAM ABACHA  (GCFR)
EMAIL   [EMAIL PROTECTED]





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