November 18, 2002

From: Barrister Sanni Kaloma Ali (SAN)
email: absanni@excite.com

To: The Managing Director/CEO,

Sir,

You must not be surprised at the receipt of this message. Indeed you
must realize that there is always the hidden hand of providence in the
affairs of men and that we are only pencils in the hands of the
Almighty Creator of the Universe.

The truth is this: After more than three years of incarceration at the
Kirikiri Maximum Security Prisons in Lagos Nigeria, the eldest son of
the late Nigerian Military Head of State (General Sani Abacha) was
released by the Federal Authorities on September 23, 2002. Mr.
Mohammed Abacha was being held because his late father was said to
have embezzled more than $3billion (Three Billion United States
Dollars) when he was Nigeria's Head of State.

Mr. Mohammed was released after reaching an agreement with the
incumbent Nigerian President to refund about Two Billion Dollars
($2billion) to the Federal Government.

The government has so far succeeded in recovering the sum of $3.2
billion dollars from a Swiss Bank Account belonging to the Abachas. As
at six months ago, they recovered the sum of $565 million dollars, and
on the 11th of November 2001, another $395 million dollars was
recovered due to the co-operation of the Swiss Banks. These facts can
be confirmed from the Nigerian Embassy in your country or you can
request for the March 2000 edition of the Newsweek magazine or CNN/BBC
publications on Abacha.

I, Alhaji Kaloma Ali, was the Minister of Solid Minerals under the
government of the late General Sani Abacha, and also one of the main
Attorneys who defended Mohammed Abacha during the period of his
travails in the hands of the Federal Government. As such, I am barred
by the Federal Authorities from traveling out of the Country.

I am consulting you on behalf of my client, Mr. Mohammed Abacha who
has mandated me to urgently look for a foreigner (partner) with large
business to help us immediately move and receive an approximate amount
of about $21.5 million dollars (Twenty One million, Five Hundred
Thousand United States Dollars) into any account comfortable to you.
The account required for this project can be either personal or
corporate. But it must be an offshore account that you have total
control over. Your area of specialization will not be a hindrance to
the successful execution of this transaction.

This fund was moved under diplomatic cover and has since been
deposited in a private Security Company, which I cannot disclose to
you now for obvious security reasons. It was tagged as official
consignment belonging to a foreign affiliate and placed in a crate,
tagged antique; thereby making the consignment safe, and the actual
content undisclosed to the Security Company.

All I want you to do is to receive the said amount in your name and
invest it on behalf of my client's family who shall be a partner
(under
anonymity) in whatever business venture you feel is viable. All
documentation regarding this transaction is in my possession and a power
of attorney to transact this business shall be given to you by my client.

In the light of the above, I am soliciting your assistance and
partnership to move this fund out of the Security Company, as you and
I stand to benefit immensely from this transaction.

After due consultation and approval from my client, we have both
agreed that 20 percent of the fund will be given to you for your assistance.

Please contact me if you would be interested in assisting, after which
I would reveal further details of this whole operation to you.

Most sincerely

Barrister Sanni Kaloma Ali (SAN)

NB. You may wish to visit the websites below for further confirmation.
http://allafrica.com/stories/200203180074.html
http://www.time.com/time/europe/magazine/2000/27/swiss.html
http://www.transnationale.org/anglais/sources/tiersmonde/dirigeants__abacha.htm