ATTN:C.E.O.

It is my great pleasure in writing you this letter onbehalf of mycolleagues and myself.

Your particularswere given to me by a member of the Nigeria ExportPromotion

Council (N. E.P. C) who was among theFederal Government Delegation to
your country during atrade exhibition. I have decided to seek aconfidentialco-operation
with you in the execution ofthe deal described hereunder for the benefit of all
parties and hope you will keep it as top secretbecause of the nature of this business.

Within the Ministry of Petroleum Resources where I work as a director,Project Implementation and with the co-operation of four other topofficials, we have in
our possession as over due payment bills totalingThirty Two million, United State Dollars (US
$32m) that we wish to transferabroad with the assistance and co-operation of a foreign company orindividual to receive the said fund on our behalf or a reliable foreign non-company account to accormodatesuch fund.

The amount represented somepercentage of the total contract value executed on behalf of my Ministry by a foreign contractingfirm which we the official over-invoiced.

Though the actual cost have beenpaid to the original contractor,leaving the balance in the tune of the sum amountwhich we have in principles gotten approval to remit by Telegraph Transfer (T.T) to any foreign account you will provide.

Since the present government of Nigeria is determined to pay every ForeignContractor all debts owed so as to maintain a good relationships with foreign Government
and Non-Government FinancialAgencies.

We have decided to include our bills for approvals. We are seeking your assistance in providing a good company's account or anyother offshore account into which we can remit
this money by acting as our main partner and trustee or acting as the original contractor.

This we cando by swapping of account and changing of beneficiary and other forms of documentation upon application for claim to reflect the payment andapprovals to be secured on behalf of your company.
This processes being internal arrangement with the departments concerned.

I have the authority of my partner involved to propose that should you bewilling to assist us in this transaction your share of the sum will be 30&of the US$32million. 60% for us 10% for taxation and miscellaneous expenses.
This business itself is 100% safe. Provided you treat it with utmost secrecy and confidentiality. Also your area of specialization is not a hindrance tothe successful execution of this transaction.

I have reposed my confidence in you and hope that you will not disappoint me.
Get back to me through my private e-mail to indicate your willingnessin assisting us.

Thanks for your co-operation.

Yours faithfully,
ENGR. AMINU DODO