Sir 
 
REQUEST FOR URGENT  CONFIDENTIAL BUSINESS RELATIONSHIP IN RESPECT OF THE TRANSFER  OF 
US$40,000,000.00 (forty MILLION UNITED STATES DOLLARS ONLY) 
 
 I, on behalf of my other colleagues from different Federal Government of Nigeria 
owned parastatals decided to solicit  your assistance 
as regards the transfer of the above stated amount into your bank account. This fund 
arose from the over-invoicing of various contracts awarded in my parastatal to certain 
foreign contractors sometime ago. 
 
 We as holders of official  positions in our various parastatals, were mandated  by  
this new civilian government to scrutinize all payments made 
to certain foreign contractors by the past military government,and we discovered that 
some of the contracts they executed were grossly 
over-invoiced, either by omission or commission. Also, we discovered that the sum of 
$45,000,000.00 (Forty-Five million American Dollars only) was lying in a suspense 
account, although the foreign contractors 
were fully paid their entitlements after executing the said contracts. 
 
 We all agreed that the over-invoiced amount be transferred (for our own use) into a 
bank account provided by a foreign partner, as the code of 
conduct of the  Federal civil service does not allow us to operate foreign accounts.  
However, we have succeeded in transferring some of  these monies, precisely US$5.0M 
(five million American Dollars 
only) into a foreign account in GENEVA (SWITZERLAND) last week,but unfortunately the 
provider of the account has severed all forms of contacts with us as he has refused to 
adhere to our earlier mutual 
agreement  insisting that the total amount be paid into his nominated bank account 
before disbursement will take effect.If for US$5.0Million 
 (Five million only) we are not compensated, how can one guarantee full compensation 
on remittance of the balance of US$40 million (Forty million American dollars only). 

 We are therefore seeking your assistance based on the balance amount of US$40 Million 
which can be speedily processed and fully remitted into your nominated bank account. 
On successful remittance of the fund into your account, you will be compensated with 
25% of the 
amount  for  assistance and services  and 5% set aside for expenses contingency while 
70% is for me and my colleagues  This transaction is closely knitted and in view of 
our SENSITIVE POSITION we cannot 
afford a slip, I assure you that  this transaction is 100% risk free. We will avail 
you with our identities as regards our respective offices when relationship is fully 
established and smooth operation commences. 

 I am at your disposition to entertain any question(s) from you in respect of this 
transaction, so, contact me immediately through the email [EMAIL PROTECTED] for 
further information on the requirements and procedure. 
 
Please, note that this  DEAL  needs utmost confidentiality. 
 
Yours faithfully, 
 
MALLAM GARUBA 




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