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




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