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[Dr. Michael Obi]

The Desk Of:
Dr Micheal Obi(Principal Auditor)
Nigerian National Petroleum Corporation (NNPC)
Lagos,
Nigeria.

Attn: Sir
Compliments of the day to you. I wish to extend this mutual business
proposal to you with the hope that you will gladly accept. 

I am the principal auditor of the Nigerian National Petroleum Corporation. 
A post I have held for the past three years. In the course of discharging
my duty last year, I discovered that some government officials in the 
past, committed some irregularities in the form of over-invoiced contract 
values which eventually go into their private bank accounts.

What interest me most and for which reason I am writing you is this
particular contract which was awarded to a foreign contractor, it was
over estimated by the tune of us$5 m (five million u.s.dollars). 

This contract has been completed and commissioned and the 
contractor fully paid, but the US$ 5m over estimated value of the 
contract is still lying at the Central Bank of Nigeria (CBN). 

Because of the haste with which the last government was removed
from office, these men had no chance of collecting this money before 
leaving  office. But as a result of updated payments advise at the
Central Bank of Nigeria (CBN),it has been awaiting transfer to a foreign 
account. In my report, I recommended that this money should be paid 
but on the condition that the contractor should be informed. My 
recommendation was accepted and I have been given the go-ahead
order to get in-touch with the foreign contractors, but since the
contractor has been fully paid for the job he did, I want to divert this
money to another foreign account. 

Having done all the necessary ground work, this money is in my 
possession and I am looking forward for a trust worthy person into
whose private or company's account this money will put  with you as 
my agent. You are therefore requested to kindly allow me  to transfer 
this money into your account so that I can withdraw this money when
I want to.

Upon the transfer of this money, 65% of the total sum will be for me and
my colleagues while  30% shall be for you the account owner and the
remaining 5% shall be set aside to refund expenses made in the course
of the transaction. 

Be assured that this business is risk-free but the keyword is the
confidentiality due to the nature of the transaction and my sensitive 
position in the ministry.

Kindly treat as urgent and contact me immediately through my e-mail
address You will be fully detailed when I hear from you. 

Your banking particulars, i.e account number, telex, beneficiary, and 
your private telephone and fax numbers are vital to the success of this 
transaction for updating and remittance protocol.

Best Regards

Dr Micheal Obi