Nigeria National Petroleum Corporation Falomo Office Complex Ikoyi-Lagos.
Goodday, It is my great pleasure in writing you this letter on behalf of my colleagues and myself. Your particular were given to me by a member of the Nigerian Export Promotion Council (NEPC) who was at the Federal Government Delegation to your country during a trade exhibition. I have decided to seek a confidential cooperation with you in the execution of the deal describe hereunder for the benefit of all parties and hope you will keep it as top secret because of the nature of this business. Within the ministry of Petroleum Resources where I work as a Director, Project Implementation and with the cooperation of our other officials we have in our possession as overdue payments bills totalling forty-eight million, five hundred thousand US dollars ($48,500,000.00) which we want to transfer abroad with assistance and cooperation of a foreign company/individual to receive the said fund on our behalf foreign company account into which we can remit this money by acting as our main partner and trustee. This we can do by swapping of account and changing of beneficiary and other forms of documents upon application for claim to reflect the payment and approval on behalf of you. This process being pre-arranged with the principal trustee of the original contractor and with the consent of the original contractor. I have the authority of my partners involved to propose that should you be willing to assist us in the transaction your share of the sum will be 30% of the US$48.5million, 60% for us and 10% for taxation and miscellaneous expenses. The business itself is 100% safe on your part provided you treat it with utmost secrecy and confidentiality. Also, your area of specialization is not a hindrance to the successful execution of this transaction. I have reposed my confidence in you and hope that you will not disappoint me. Endeavour to e-mail me to know your position and include your confidential telephone and fax numbers. Thanks for your co-operation. Yours faithfully, DR. ISSA CIROMA Director, Project Implementation