[EM] CONFIDENTIAL.

[suleabutu at tiscali.co.uk]

ENGR.SULE ABUTU.
FEDERAL SECRETARIAT,
LAGOS, NIGERIA


URGENT & CONFIDENTIAL

Best wishes of good health and success in your pursuits
particularly through my proposal as contained in this
letter.Before going into details of my proposal to you, I must
first solicit you to treat it with utmost confidentiality,as this
is required for its success.

My colleagues and I are senior officials of the Federal
Government of Nigeria's Contracts Review Panel who are interested
in diverting some funds that are presently floating in the
accounts of the Central Bank of Nigeria. In order to commence
this transaction, we solicit for your assistance to enable us
transfer into your account the said floating funds. We are
determined to conclude the transfer before the end of this
financial quarter.

The source of the funds are as follows: During the last military
regime,government officials awarded contracts that were grossly
over-invoiced to Contractors.The present civilian government set
up the Contract Review Panel,which has the mandate to use the
instruments of payments made available to it by the decree
setting up the panel, to review these contracts and if necessary
pay those who are being owed outstanding amounts.

My colleagues and I have identified quite a huge sum of these
funds which are presently floating in the Central Bank of Nigeria
ready for disbursement and would like to divert some of it for
our own purposes.

However, by virtue of our positions as civil servants and
members of this panel,we cannot acquire these funds in our names
or in the names of companies that are based in Nigeria. I have
therefore been mandated, as a matter of trust by my colleagues in
the panel, to look for a reliable overseas partner into whose
account we can transfer the sum of U.S.$16,500,000.00(sixteen
Million,five hundred thousand U.S. Dollars).That is why I am
writing you this letter.

We have agreed to share the money to be transferred into your
account,if you agree with our proposition as follows; (i) 10% to
the account owner (you).
(ii) 80% for us (the panel officials).
(iii) 10% to be used in settling all expenses (by both you and
us )incidental to the actualisation of this project.

We wish to invest our share of the proceeds of this project in
foreign stock markets and other business till we are ready and
able to have access to them. Please note that this transactionis
100% safe and risk-free. We intend to effect the transfer within
a few days from the date of receipt of the following information:

Your name, company's name, address and telephone and fax
numbers, and your banking information. 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 the payment and backdate the award of the contract to your
company.

We are looking forward to doing this transaction with you and we
solicit for your utmost confidentiality in this transaction.
Please acknowledge the receipt if this letter and, I will bring
you into a more detailed picture of this transaction when I hear
from you.

Best regards,
Engr.Sule Abutu.