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Just you and me

DIRECT FAX: 234-1-7597198



It is my great pleasure in writing you this letter on behalf of my
colleagues and I.

Your particulars were given to me by a member of the Nigerian Export
Promotion Council (NEPC) who was at the Federal 
Government Delegation to your country during a trade exhibition.  I have
decided to seek a confidential cooperation with 
you in the execution of the deal described here for the benefit of all
parties involved and hope that you will keep it as top 
secret because of the nature of the business and the personalities involved.

Within the Ministry of Petroleum Resources where I work as a Director,
Project Implementation and with the cooperation of 
four other top officials, we have in our possession an overdue payment
bills totaling Twenty-eight Million, Three Hundred 
and Sixty Thousand U.S. Dollars (US$28,360,000.00) which we want to
transfer abroad with the assistance and 
cooperation of a trusted foreign firm or individual who will receive the
said fund on our behalf into any account provided to 
receive such funds.  We are handicapped in this deal because the Civil
Service code of Conduct does not allow public 
servants like us to operate offshore account, hence your importance in the
whole transaction.

The US$28.360M represent a certain percentage of the total contract value
executed on behalf of my Ministry by a foreign 
contracting firm which we the officials over-invoiced deliberately. 
Though the actual contract cost have been paid to the 
original contractor, leaving the balance in the tune of the said amount
which we have gotten approval to remit by 
Telegraphic Transfer (T.T) to foreign bank account you will provide by
filling in an application through my Ministry for the 
transfer of rights and privileges of the former contractor to you.

Since the present new civilian government of my country is determined to
pay every foreign contractor all debts owed, so 
as to maintain good relationship with foreign government and
non-government financial agencies, we have decided to 
include our bill for approval with the cooperation of some officials from
the relevant government Ministries which will be 
involved in the payment processes.  We are seeking your assistance in
providing a vital account into which we can remit 
this money by acting as our main partner and trustee or acting as the
original contractor.  This we can do by swapping of 
account and changing of beneficiary and other forms of documentation upon
application for claim to reflect the payment 
and approvals to be secured on behalf of you. 

I have the authority of my partners involved to propose to you 30% of the
US$28.360 Million if you should accept to assist 
us, 60% for us and 10% for taxation and miscellaneous expenses.

The business is 100% safe on your part, but you have to keep it
confidential. You should not disclose, or discuss this 
proposal with anybody no matter how close, for security reasons.

Also, your area of specialization is not a hindrance to the successful
execution of this transaction. I have reposed my 
confidence in you and hope that you will not disappoint me.  Please
respond immediately to my Private Fax No.: 234-1-
7597198. It is urgent you indicate your willingness in assisting us so
that I will direct you on what next to do. You should 
include your direct telephone and fax numbers in your response.

Endeavor to try persistently if you find it difficult getting across to me
by fax due to our poor telecommunication system here 
in Nigeria. Please treat as extremely confidential.

Thanks for your anticipated assistance.

Yours sincerely,


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