Dear Friend,

I, on behalf of my colleagues from different Federal Government of
Nigeria owned parastatals decided to solicit your assistance as regards
transfer of US$41,500,000.00 (Fourty one Million,five Hundred Thousand
US Dollars) into your bank account.

These funds emanated from unclaimed contractual proceeds of foreign
contracting firms who could not meet their financial obligations to their
creditors. We, as holders of sensitive positions in our various
parastatals, were mandated by the Federal Government to scrutinise all
payments made to certain foreign contractors and we discovered that some of
the contractors have not been paid their contractual entitlement which
collectively left the sum of US$46,500,000.00 (Fourty six Million, five
Hundred Thousand US Dollars) lying in a suspended Account.

However, from our investigations, we discovered that the foreign
beneficiary companies have since been liquidated, and to all intents and
purposes no longer exist in Nigeria, thus providing us with this
opportunity, provided that we have a capable partner, to execute a transaction
of this nature.

We agreed that the said amount would be transferred into an overseas
Bank Account to be provided by a reliable foreign firm/associate. This
is because as serving Government workers the Civil Service Code does
not allow us to operate foreign Account. In our initial attempt to do
this, we succeeded in transferring part of this amount US$5m (Five Million
Dollars) into a United States Dollar Account in Beirut, Lebanon, but
our foreign associate failed to honour our mutual agreement insisting
instead that the total amount be transferred into the Account before we
can share the money. As a result, we have lost confidence in the ability
of our Lebanese partner to see this matter to its logical conclusion,
and until the initial transaction is satisfactorily resolved, we have
cancelled further transactions with him.

In the light of the foregoing, it is clear that we require a partner
that is not only capable of rendering assistance and cooperation in
executing this matter, but will honour the terms of agreement when we reach
the concluding stages of this transaction. We therefore offer the
amount of 20% of the entire sum in return for services/assistance rendered
in successfully carrying out this project. We trust that you appreciate
the sensitive nature of this matter and the need for initial caution on
our part, but when a relationship is confidently established and
operations commence you will be provided with all relevant information.

I remain at your disposal to entertain any questions/enquiries
relating to this proposition and you may contact me as a matter of urgency via
e-mail for further information on the procedures and requirements of
this transaction.

In your reply, remember to indicate a safe telephone number where
I can always reach you.

Hope to hear from you soon.

Please treat with the strictest confidentiality and expediency

Yours faithfully,

Dr.Olabode Otunba Thomas