Sir/madam,
                            BUSINESS COOPERATION.

We are making this contact with you after we received your contact Information from 
your country's  trade bureau, highlighting Your corporate and personality profile. We 
are as convinced as to Believe that you will provide us with a solution to effect a 
remittance
of funds accruing from the over-invoicing of a category "A" contract jobs executed for 
the  Nigerian National Petroleum Corporation (N.N.P.C.).
PRIVATE AND STRICTLY CONFIDENTIAL.

We are members of a five-man committee, appointed by
the Federal Governmentof Nigeria, to effectively manage and oversee the
payment of contract jobs executed for N.N.P.C. by foreign contractors.
We shall input the name of you / your company into acomputer list of
contractors due for payment, which shall be listed
among genuinely awarded contracts, this we shall do by virtue of our

positions
in N.N.P.C. (Fourteen Million,Five Hundred Thousand,United States
Dollars)This said contract is over invoiced to the tune of US
14,500,000.00. This amount will be paid to your company for onward
disbursement amongst us;the key members of the committee. This transaction
is hitch free, and bound to be successful with your co-operation.
Therefore we request you to send to us via fax,your company's informations

to
Enable us write officially to the Federal Ministry of
Finance an application to legitimately pay to you / your company the
over-
invoiced sum of US$14,500,000.00 through any foreign bank account that
you will provide to receive the money for us.
On receipt of your payment application, the Federal
Ministry of Finance will approve it for payment and recommend to the
Central Bank of Nigeria
to pay your company with foreign exchange cover for
US$14,500,000.00 or the equivalent of this value in your country's
currency as contract payment for the job you / your company executed
for
the Nigerian National Petroleum Corporation (N.N.P.C.) We are all highly
esteemed and strategically
placed officials in N.N.P.C, and hence twenty-one working days are
enough to conclude this transfer from the day you send in
your company name and address.
We have agreed to give you 25% of this money that will be paid into
Your account, while our share is 65%, 10% will be shared among every

contributor
to the cost of securing this foreign exchange in your
company's favor.
NOTE: We can buy industrial goods for resale in Nigeria, if you will
not
be unable to disburse our shares in cash.
Finally, the confidence and trust reposed in you cannot be overstated.
Therefore, you are advised to keep this transaction to yourself and
confidential.

Contact us via telephone and fax or E-mail for clarification and prompt

action
if this "deal" appeals to you.
Thank you.

Yours Faithfully,
Dr.Tunde Hassan


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