16 Kingsway Road 
Ikoyi, Lagos 
6th, December , 2001. 
Request for Urgent Business Relationship. 
First I must solicit your confidence in this transaction. This is by 
virtue of its nature as being utterly confidential and top secret. We shall 
be counting on your ability and reliability to prosecute a transaction of 
great magnitude  involving a pending business transaction requiring 
maximum confidence. 
We are top officials of the Federal Government Contract Review Panel who 
are interested  in importation of goods into our country with 
funds which are presently trapped in Nigeria. In order to commence this 
business we solicit  your assistance to enable us RECIEVE the 
said trapped funds ABROAD. 
The source of this fund is as follows : During the regime of our late 
head of state, Gen.  Sani Abacha, the government officials set up 
companies and awarded themselves contracts which were grossly 
over-invoiced in various  Ministries. The NEW CIVILIAN Government 
set up a Contract Review Panel (C.R.P) and we have identified a lot of 
inflated contract  funds which are presently floating in the Central 
Bank of Nigeria (C.B.N). However, due to our position as civil servants 
and members of this  panel, we cannot acquire this money in our 
names. I have therefore, been delegated as a matter of trust by my 
colleagues of the panel  to look for an Overseas partner INTO whose 
ACCOUNT the sum of US$31,000,000.00 (Thirty one Million United States 
Hence we are writing you this letter.  
We have agreed to share the money thus: 
70% for us (the officials) 
20% for the FOREIGN PARTNER (you) 
10% to be used in settling taxation and all local and foreign expenses. 
It is from this 70% that we wish to commence the importation business. 
Please note that this  transaction is 100% safe and we hope that the funds arrive your 
account in latest ten (10)  banking days from  the date of reciept of the following 
information  by email: A suitable name and bank account into which the funds can 
be paid. 
The above information will enable us write letters of claim and job 
description respectively. 
This way we will use your company's name to 
apply for payments and re-award the contract in your company name. 
We are looking forward to doing business with you and solicit your 
confidentiality in this  transaction. 
For security reasons, please respond only to the above email address or fax number 234 
1 7747907. I will bring you  into the complete picture of this pending project when I 
heard from you. 
Yours Faithfully, 
Tel/fax: 234 1 7747907 

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