Sir,

REQUEST FOR URGENT BUSINESS RELATIONSHIP

First, I must solicit your strictest confidence in this transaction. This is by virtue of its nature as being utterly confidential and `top secret'.. You have been recommended by an associate who assured me in confidence of your ability and reliability to prosecute a transaction of great magnitude involving a pending business transaction requiring maximum confidence.

We are top officials of the Federal Government Contract Review Panel who are interested in importation of goods into our country with funds, which are presently trapped in Nigeria. In order to commence this business we solicit your assistance to enable us transfer into your account the said-trapped funds.

The source of this funds is as follows: During the last Regime here in Nigeria, the Government Officials set up companies and award themselves contracts which were grossly over-involved in various ministries. The present Government set up a Contract Review Panel and we have identified a lot of inflated contract funds which are presently floating in the Central Bank of Nigeria ready for payment. However, by virtue of our position as Civil Servants and members of this panel, we cannot acquire this money in our names. I have therefore, been delegated as a matter of trust by colleagues of the panel to look for an overseas partner into whose account we would transfer the sum of US$28,000,000.00 (Twenty Eight Million, United States Dollars). Hence we are writing you this letter.

We have agreed on the following sharing ratio thus:

1. 10% for the account owner (you). 2. 80% for us (The officials). 3. 10% to be used in settling taxation and all local and foreign expenses.

It is from the 80% that we wish to commence the importation business. Please note that this transaction is 100% safe and we hope to commence the transfer latest TEN (10) banking days from the date of the receipt of the following information, your banker's name, company's name, address, account number and fax number on a properly filled application.

The above information will enable us write letters of claim and job description respectively. This way we will use your company's name to apply for payment and re-award the contract in your company's name. We are looking forward to doing this business with you and solicit your confidentiality in this transaction. Please acknowledge the receipt of this letter using the above phone and fax numbers. I will bring you into the picture of this pending project when I have heard from you.

Yours faithfully,

ENGR.BEKO IDRIS.