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To: THE PRESIDENT/CEO Dear Sir, STRICTLY CONFIDENTIAL & URGENT. Through 
some discreet inquiries from my Chambers of Commerce, you and your
organization were 
revealed as being quite astute in private entrepreneurship. One has no
doubt in your ability to 
handle a financial business of considerable amount, which will form a
bedrock of an extensive 
business partnership in due course. In unfolding this proposal, I want to
count on you as a 
respected executive of your company to believe that you will handle it
with all maturity and 
confidentiality it deserves. I am DR MARK AKU the chairman of the Federal
Government of 
Nigeria Contract Award and Monitoring Committee in the Nigerian National
Petroleum 
Corporation (NNPC). Sometime ago, a contract was awarded to a foreign firm
by my 
committee in NNPC. This contract was over invoiced by my colleagues and
I,to the tune of US
$45.5M (forty five Million, Five Hundred Thousand united states dollars).
This was done 
deliberately. The over-invoicing was a deal by my committee to benefit
from the project. We 
now desire to transfer this money, which is in a Suspense Account at the
Central Bank of 
Nigeria, to any Overseas Account which we expect you to provide for us.
For providing the 
account where we shall remit the money, you will be entitled to 30% of the
money. 60% will be 
for me and my partners whilst 10% has been mapped out from the total sum
to cover any 
expenses/taxes that may be incurred/accrued by us during the course of
this transfer; both local 
and international. I would require from you, as a matter of urgency the
following: (1 Name of 
Beneficiary/Company Name. (2 Telephone and Fax No. of Beneficiary (3
Account No. of 
Beneficiary The above information would be used to make formal
applications as a matter of 
procedure for the release of the money and onward transfer to your
account. It does not matter 
whether or not your company does contract projects of the nature described
here. The 
assumption is that your company won the major contract and subcontracted
it out to other 
companies. More often than not, big trading companies or firms of
unrelated fields win major 
contracts and subcontract to more specialized firms for execution. We have
strong and reliable 
connections and contacts at the Apex Bank (Central Bank of Nigeria) and
the Federal Ministry 
of Finance and we have no doubt that all this money will be released and
transferred if we get 
the necessary foreign partner to assist us in this deal. Therefore, when
the business is 
successfully concluded we shall, through our same connections withdraw all
documents used 
from all the concerned Government Ministries for 100% security. We are
civil servants and we 
will not want to miss this opportunity. We want this money to be
transferred to the overseas 
Account for us. Please contact me immediately through my confidential
e-mail 
markaku@mail.com  or phone number 234 8033203255.
 Time is of essence in this business. 
I wait in anticipation of your fullest cooperation.
 Yours faithfully, 
DR MARK AKU 
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