URGENT & CONFIDENTIAL

                                                           
FROM THE DESK OF:ENGR MARTINS BAWALE
     
   NIGERIAN NATIONAL PETROLEUM CORPORATION, LAGOS
DEAR SIR,
               STRICTLY CONFIDENTIAL
WE ARE SENDING THIS LETTER TO YOU BASED ON INFORMATION GATHERED FROM THE FOREIGN TRADE OFFICE OF THE NIGERIAN CHAMBER OF COMMERCE AND INDUSTRY.  WE BELIEVE THAT YOU WOULD BE IN A POSITION TO HELP US IN OUR BID TO TRANSFER THE SUM OF TEN MILLION FIVE HUNDRED THOUSAND UNITED STATES DOLLARS (US$10.5M) INTO A FOREIGN ACCOUNT.
WE ARE MEMBERS OF THE SPECIAL COMMITTEE FOR BUDGET AND PLANNING OF THE MINISTRY OF PETROLEUM.  THIS COMMITTEE IS PRINCIPALLY CONCERNED WITH CONTRACT APPRAISALS AND APPROVAL OF CONTRACTS IN ORDER OF PRIORITIES AS REGARDS CAPITAL PROJECT OF THE FEDERAL GOVERNMENT OF NIGERIA.  WITH OUR POSITIONS, WE HAVE SUCCESSFULLY SECURED FOR OURSELVES THE SUM OF TEN MILLION FIVE HUNDRED THOUSAND UNITED STATES DOLLARS (US$10.5M)  
  
THIS AMOUNT WAS ACCUMULATED THROUGH OVER-INVOICING OF CONTRACT AWARD TO A FOREIGN FIRM.
WHAT WE NEED FROM YOU IS TO PROVIDE A SAFE ACCOUNT INTO WHICH THE FUNDS WILL BE TRANSFERRED SINCE GOVERNMENT OFFICIALS ARE NOT ALLOWED BY OUR LAWS TO OPERATE FOREIGN ACCOUNTS.  IT HAS BEEN AGREED THAT THE OWNER OF THE ACCOUNT WILL BE COMPENSATED WITH 20% OF THE REMITTED FUNDS, WE KEEP 70% WHILE 10% WILL BE SET ASIDE TO OFFSET EXPENSES AND PAY THE NECESSARY TAXES.  WHAT WE WANT FROM YOU IS THE ASSURANCE THAT YOU WILL LET US HAVE OUR SHARE WHEN THIS AMOUNT OF US$10.5M IS TRANSFERRED INTO YOUR ACCOUNT.
IF THIS PROPOSAL SATISFIES YOU, EMAIL YOUR RESPONSE SO WE CAN ADVICE YOU ON THE MODALITIES OF THE TRANSACTION.  ALL MODALITIES OF THE TRANSFER HAVE BEEN WORKED OUT AND ONCE STARTED WILL NOT TAKE MORE THAN 14 WORKING DAYS WITH THE ABSOLUTE SUPPORT OF ALL CONCERNED.  THIS TRANSACTION IS 100% RISK FREE.
PLEASE TREAT AS URGENT AND VERY CONFIDENTIAL.  GOD BE WITH YOU AS I LOOK FORWARD TO YOUR REPLY. 
YOURS FAITHFULLY,

ENGR MARTINS BAWALE