DEAR SIR,

I am DR mark collins , Deputy secretary to the Nigerian Football
Association, parent body of the World Youths Championship, Nigeria 99'Local
Organizing Committee, an affiliate of Federation of International Football
Association (FIFA).

In the course of our preparation to host the World Youth Soccer Championship
Tagged (Nig99) early last four years, huge sum of money running into
millions of United States Dollars was budgeted by the then Military
Government for the successful organization of this competition.
In the same vein, FIFA via its President, Mr. Joseph (SEPP) Blatter, made
millions of dollars available for the same project, not to talk of Corporate
Organizations and Football loving individuals who made huge donations.

However, in my capacity as the deputy secretary, to both the Local
Organizing Committee (LOC), and the Nigerian Football Association(NFA),
I,along with two of my colleagues in sensitive positions were able to
over-invoice most contracts, which were awarded for the construction and the
refurbishing of the 8 stadia used for the competition. The contractors who
handled these projects have been paid-off.
It is pertinent to note that a total sum of thirty-two million United States
Dollars(US$32,000,000.00) was realized as over-invoice after the successful
completion of the project. This over-invoiced sum is lying in my
organization's (NFA) suspense account with the Central Bank of Nigeria
(CBN), ready for transfer into the beneficiarys account oversea, waiting for
the appropriate opportunity to do so. In this years (2003) budget speech,
the new Civilian President has ordered that all foreign contractors debts
should be paid in order to boost more Foreign investors into Nigeria. On
this note, I have been unanimously mandated by my two colleagues to seek an
honest and trustworthy Foreigner who will assist in ensuring the successful
transfer of the above sum into a personal/company account since the Nigerian
code of conduct does not allow us (Civil servants) to operate foreign
accounts.
It is pertinent also to let you know that 30% of the total fund will be for
you, while 10% will be used to settle any expenses that might be incurred by
both parties and the remaining 60% will be for us (my colleagues and I) to
be invested in your country. We have chosen you /your company to benefit
with us in this transaction due to the respect your country commands here.
You might be surprised and curious of an offer like this, be rest assured
that the modalities andlogistics towards the successful transfer of this
fund has been worked out. All we require from you is your co-operation. This
transaction is risk free.
We kindly request that you accord it the highest level of secrecy it
deserves. Email:[EMAIL PROTECTED]
Your swift response will be highly appreciated.

Best regards,

DR MARK COLLINS



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