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[phillip odu]

STRICTLY CONFIDENTIAL
FEDERAL SECRETARIAT COMPLEX,
FALOMO, LAGOS-NIGERIA



DEAR SIR,
REQUEST FOR URGENT BUSINESS RELATIONSHIP IN RESPECT OF
THE TRANSFER OF US$40,000,000.00M. (FORTY MILLION
UNITED STATES DOLLARS ONLY) INTO YOUR ACCOUNT.

I, ON BEHALF OF MY OTHER COLLEAGUES FROM DIFFERENT
FEDERAL GOVERNMENT OF NIGERIA OWNED PARASTATALS DECIDED
TO SOLICIT YOUR ASSISTANCE AS REGARDS THE TRANSFER OF
THE ABOVE STATED AMOUNT INTO YOUR ACCOUNT. THIS FUND
AROUSE FROM THE OVER-INVOICING OF VARIOUS CONTRACT
AWARDED IN MY PARASTATALS TO CERTAIN FOREIGN
CONTRACTORS SOME TIME AGO.
WE AS HOLDERS OF SENSITIVE POSITIONS IN OUR PARASTATALS
WE ARE MANDATED BY THE FEDERAL GOVENRMENT OF NIGERIA TO
SCRUTNISE ALL PAYMENT MADE TO FOREIGN CONTRACTORS, AND
WE DISCOVERED THAT SOME OF THE CONTRACTS THEY EXECUTED
WERE GROSSLY OVER INVOICED, EITHER BY OMMISSION OR
COMMISSION. ALSO, WE DISCOVERED THAT THE SUM OF
(US$40.M) FORTY MILLION UNITED STATES DOLLARS ONLY WAS
LYING IN A SUSPENCE ACCOUNT, ALTHOUGH THE FOREIGN
CONTRACTOR WERE FULLY PAID THEIR ENTITLEMENT AFTER
EXECUTING THE SAID CONTRACT.WE ALL AGREED THAT THE
OVER-INVOICED AMOUNT BE TRANSFERRED (FOR OUR OWN USE)
INTO A BANK ACCOUNT PROVIDED BY A FOREIGN PARTNER. AS
THE CODE OF CONDUCT OF FEDERAL CIVIL SERVANTS THERE ARE
LAWS WHICH RESTRICT US TO A CERTAIN LEVEL OF BANKING
FACILITIESWHICH DOES NOT ALLOW US THE OPPORTUNITY OF 
OPERATING A DOMICILIARY ACCOUNT (FOREIGN ACCOUNT) WHICH
MAKES IT IMPERATIVE OF THE NEED OF A FOREIGN PARTNER
LIKE YOU.HOWEVER, IT MAY INTEREST YOU TO KNOW THAT WE
HAVE SUCCEDED IN TRANSFERRING SOME OF THE MONIES BEFORE
PRECISELY (US$5.M) FIVE MILLION UNITED STATESDOLLARS
ONLY INTO A FOREIGN ACCOUNT IN MOROCCO (NORTH AFRICA),
BUT UNFORTUNATELY THE PROVIDER OF THE ACCOUNT HAS
SEVERED ALL FORMS OF COMMUNICATIONS WITH US IMMEDIATELY
THE FUNDS WERE DISBURSED INTO HIS ACCOUNT. OUT OF THE
US$5.MILLION WE WERE NOT COMPENSATED AT ALL, HOW CAN
ONE GUARANTEED FULL COMPENSATION ON REMITTANCE OF THE
BALANCE (US$35.MILLION) THIRTY FIVE MILLION UNITED
STATES DOLLARS ONLY. WE 
THEREFORE SEEK YOUR ASSISTANCE BASED ON THE BALANCE
AMOUNT OF US$35.MILLION WHICH CAN BE SPEEDILY PROCESSED
AND FULLY REMITTED INTO YOUR NORMINATED ACCOUNT, YOU
WILL BE COMPENSATED WITH 15% OF THE AMOUNT FOR YOUR
ASSISTANCE AND SERVICE.THIS TRANSACTION IS CLOSELY
KNITTED AND IN VIEW OF OUR SENSITIVE POSITION, WE
CANNOT AFFORD ANY MISTAKES, I ASSURE YOU THAT THIS
TRANSACTION IS 100% HITCH FREE. WE WILL AVAIL YOU WITH
OUR IDENTITIES AS REGARDS OUR RESPECTIVE OFFICES WHEN
RELATIONSHIP IS FULLY ESTABLISHED AND SMOOTH OPERATION
COMMENCES.
I AM AT YOUR DISPOSITION TO ENTERTAIN ANY QUESTION FROM
YOU IN RESPECT OF THIS TRANSCATION, SO CONTACT ME
IMMEDIATELY THROUGH MY EMAIL ADDRESS FOR FURTHER
INFORMATION ON THE REQUIREMENT AND PROCEDURE.PLEASE
NOTE THAT WE HAVE PUT IN MANY YEARS OF MERITORIOUS
SERVICE TO OUR COUNTRY AND THEREFORE WOULD NOT WANT OUR
REPUTATION DENTED, WE THEREFORE URGE YOU TO HANDLE THIS
PROPOSAL WITH STRICT CONFIDENTIALITY. PLEASE TREAT WITH
STRICT CONFIDENTIALITY AND UTMOST URGENCY.
BEST REGARDS
DR.PHILLIP ODU

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