Immediate attention

[[e-mail]]

Dear Friend,

I am the chairman of the contract award committee of the NNPC

After due deliberation with my partner, I decided to forward to you this
business proposal, we want you to assist us receive the sum of Twenty eight
million, six hundred thousand united state Dollars(us28.6m) into your account.
This fund resulted from an over-invoiced contract awarded by us under the
budget allocation to my ministry and the bill was approved for payment by
the concerned ministries. The contract was executed, commissioned and the
contractor was paid his actual cost of the contract. Now, we are left with
the balance of us28.6m as the over invoiced amount, which we have
deliberately over estimated for our own use. Please note that the law
forbids civil servants to operate or own foreign accounts hence this
contact, we have agreed to share the money in the following percentages: 30
for you, 60 for us 10 for tax as may be required by your government.

Note that this transaction is very much free from all sorts of risk hence
the business was carefully planned before it was successfully executed and
we the officials involved in the deal have put many years in service to our
ministry. We have been exercising patience for this privilege for so long
not until the presidential announcement last week, that all foreign
contractors owed be paid forthwith, this will enable the presidency
reconcile our debt ratio with the outside world and to most of us, this is a
lifetime opportunity we cannot afford to miss. Upon indication of your interest
to fully co-operate with us, you shall furnish us with your full banking details 
where this money will be lodged into and the payment format will be sent to you for completion.

Be informed also that this payment application will enable us seek approvals of 
this funds from the relevant government quarters within 2-3 banking days

As soon as we confirm receipt of this money in your nominated bank account,
my partner and I shall come over to your country to arrange for our own share
and possibly invest part of this money in your country.

Let honesty and trust be our watchword throughout this transaction. I shall
furnish you with some details about myself. Your prompt reply will be highly
appreciated.

Best regards.

Michaels I. A.