Dear sir, 

First, I must solicit your strictest confidence in this transaction,this is by 
virtue of it's nature as being utterly confidential and top secret. 

Study this portion carefully and advice categorically, if you will be able to 
handle, as I might not want to be exposed of the information considering the 
sourceand reputation of my name. I am the Director of project and the newly 
appointed chairman, contract reviewing committee(CRC) of the Federal ministry of 
Works and Housing (FMW&H) in Lagos, Nigeria. 

I am seeking your assistance to enable me transfer the sum of US $17,000,000.00 
into your account for mutual benefits. This money came about as a result of a 
contract executed on behalf of my Ministry, the (Federal Ministry of Works and 
Housing). This contract was officially assigned to be awarded and executed by 
two foreign contractors at the tune of US$80,500,000.00, but in the course of my 
negotiation, I bargained with only one foreign contractor, a Bulgarian firm 
which now executed the contract at the cost of US $63,500,000.00. Thus leaving 
the remaining US$17M to my benefits unknown to the contractor and any other 
person in my Ministry. 

This contract has been satisfactorily executed and inspected as the Bulgarian 
firm is presently securing his paymentfrom myMinistry.  It is however to this 
effect that I seek your maximum assistance and approval to present your company 
name alongside with the Bulgarian contractor as the second foreign contractor to 
enable me transfer the difference(SU$17M) into your account for further 
investment depending on your advice. 

On actualization of the transaction, the funds will beshared thus: 

1. 30% of the money go to you for acting as thebeneficiary of the funds. 

2. 10% for reimbursement to both parties for incidental expenses that may be 
incurred in the course of the transaction for insurance, phone 
bills,documentation etc 

3. 60%to me. 

All logistics are in place and all modalities worked out for the smooth 
actualization of the transaction within fourteen working days of commencement 
after receiving the following information by fax: Your company’s name,address, 
phone/fax numbers and theactivities of your company. 

The above information will enable me make application and lodge claims to 
concerned Ministries in favour of your company or name and it is pertinent to 
state here that this deal is entirely based on trust and the fearof God. If you 
are able to handle this, feel free to e-mail me at [EMAIL PROTECTED] for a 
perfect undersanding of the transaction.  

Thanks in anticipation of your positive response.

Yours faithfully, 

Engr. Idris Umar 


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