FROM THE DESK OF DR.FEST WILLIAM.

 ATTN.


 This is important, and requires your immediate attention! First,
I must solicit your strictest confidence in the transaction.


 To intimate you further, we are top officials of the new civilian
administration Committee on Foreign and Local Contract Payment, who
are interested in the importation of goods into our country with funds
 which are presently trapped in Nigeria. In order to actualize
this dream, we seek your assistance to transfer the said-trapped fund into an
interest bearing account which you have absolute control over
 in your country or a third country other than Nigeria.


 The new civilian administration of General Olusegun Obasanjo
(rtd) set-up this committee specifically to review all contracts/oil licenses to
determine their propriety and relevance in the light of the
 country's current economic and political realities. We have
identified a lot of inflated contract fund which are currently floating in our
Apex Bank. At this moment we have worked out modalities within
 ourselves and some acquaintances at the Apex Bank to divert the
sum of US$33,700,000.00 (Thirty three million, seven hundred thousand United
States Dollars) only, for our personal use.


 However, by virtue of our positions as Civil Servants and
members of the Contract Review Panel, we cannot acquire this money in our names,
consequently, I was delegated by my colleagues as a matter of trust
to look for an overseas partner into whose account we can transfer this sum of
money, hence this letter to you.


 Furthermore, my colleagues and I are willing to transfer the
total sum of US$33,700,000.00 (Thirty three million, seven hundred thousand United
States Dollars) into your account for disbursement. Your areas of
specialization is not a hindrance to the successful execution of this transaction and
the account required for this project can either be PERSONAL, COMPANY or
an OFFSHORE account you have total control over. Needless to say, the
trust reposed on you at this juncture is enormous. In return, we have
agreed to offer you 20% of this sum while 10% shall be set aside for incidental
expenses between the parties in the course of this transaction. You
must however note that this  transaction is subject to the following terms and 
conditions: -


 (a) Our conviction of your transparent honesty and diligence
 (b) That you would treat this transaction with utmost secrecy and
confidentiality.
 (c) That the funds would be transferred to an account where you
have absolute control over.
 (d) That one of our representatives will be with you in your
country to represent our interest.
 This however depends on your response to conditions A and C
above.


 Modalities have been worked out to the highest level for the
immediate transfer of the funds within 14 working days subject to your
satisfaction of the above stated terms.


 Our assurance is that your role is RISK FREE. To accord this
ransaction the legality it deserves and for mutual security of the funds, the
whole approval procedures will be officially and legally processed with
your name or the name of any company you may nominates as the bonafide
 beneficiary.


 Once more, I want you to understand that having put over 23
years in the civil service of my country, I am averse to having my image and career
dented.


 This matter should be treated with utmost secrecy and urgency.


 Kindly expedite action as we are behind schedule to enable us
include this transfer in this batch as payments to foreign contractors is usually
carried out on quarterly basis.


 regards

 DR.FEST WILLIAM.




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