Two consecutive letters received in Italy by an intrepid Kindly Contributor. Don't try this at home!

To: (Kindly Contributor)
Subject: BUSINESS
Tel: 234-1-7593445
Fax: 234-1-7591664
Date: 2ND NOVENBER 2000.

I am Mr. Phillip Asiodu. My main purpose of contacting you is to solicit for your co-operation and assistance to champion this business, which requires your immediate and unalloyed support to explore its potentials and overall success.

I am a petroleum engineer by profession and was the former head of the special project department of the Ministry of petroleum resources between 1990-1998.

Presently, I am the General Executive Director (GED) of the Federal Ministry of Finance of the Federal Republic of Nigeria. This unit is charged amongst others to verify, inspect, audit and make recommendations to other statuary bodies charged with the responsibilities to make payments to contractors (local and foreign) who have executed special priority projects in the downstream sector of the petroleum ministry. It is in respect to one of the contracts that was executed while I was still head of special projects department which was personally supervised by me that now I decided to contact you.

The contract in question was for the construction of sixteen booster stations as well as gas pipeline laying from oil rich Niger delta areas of the southern Nigeria to non oil producing Northern Nigeria spanning over 10,000km(Ten thousand kilometer). This turnkey project was executed at a total cost of $USD120M (One Hundred and Twenty Thousand United States Dollars). However, out of this amount, 20% was mapped out as cost of Turn Around Maintenance (TAM) after a Three year period.

Following the completion of the initial contract, the (TAM) contract was awarded to a company by the then Military regime of the former junta solely for the aim of collecting the $USD24M set aside for the TAM. Following the sudden death of the former dictator Gen. Sani Abacha, on the 8tyh 0f June 1998, this contract did not see the end of the day. This particular event has now set the tone why your immediate attention is needed. It might be necessary to pause here to inform you that from high level investigation carried out by me, the company that was awarded this contract was a "ghost"company. By this, I mean that the company does not exist. What the military junta of the dictator intended to achieve was to use this company to collect the TAM sum and compel me as they previously and severally did to certify that the contract was executed. Infact, highly classified documents in my possession only at the moment reveal, that about $USD700M was diverted oversea accounts of foreigners who presented their companies as proxies to former military officers to collect such monies. I have now received instructions from the Presidency to submit my report on the above contract. In my preliminary report, which I intend to submit by the end of next month, I have stated that the contract was subcontracted to a sister company of the other contractor. Furthermore, I have carefully omitted the name of this sister company as the subcontractor which will automatically qualify your company to be paid the TAM sum $USD24M.

You might find this offer a little bit strange but this deal has been in practice for a long time and it is only by a fate of destiny that I now contacted you. I want to assure you that the bulk of this arrangement rests on my shoulders but without your assistance I cannot do much and this opportunity will slip of my hands. Besides, I will be retiring from the public service having put in 34years out of the mandatory retirement age of 35years and this is my only means of ensuring a secured life for myself and my eight children as there is no adequate social security in place for retired public servants here in Nigeria.

Once I receive your positive response, I will divulge more information as regards the water tight machinery that I have already put in place to ensure an absolute and speedy conclusion of this transaction with no risk whatsoever on your part. However, should you not be favorable disposed to respond positively please kindly indicate and accept my regrets. Finally please kindly accord the content of this letter its due confidentiality in view of the face that I am still in service. I hope you will revert to this mail at your earliest convenience.

May God bless you and give you the wisdom to decide.
Yours most sincerely,
Mr. Phillip Asiodu
NOTE: QUOTE THIS REFERENCE WHILE REPLYING THIS LETTER: FMF/UBT/MPA/001

And then s/he wrote:

To: (Kindly Contributor)
Subject: BUSINESS
Tel: 234-1-7593445
Fax: 234-1-7591664
Date: 2ND NOVENBER 2000.

First, I must elaborate more about the impending business. Having discovered this floating sum USD$24,000,000.00 (Twenty Four Million United States Dollars Only) and the secret intention of the Late Head of State to transfer the fund into a foreign account, it never took me time to reason out how to exploit such a rare opportunity.Ever since I made the discovery of this floating fund, mind had been fully occupied with the thought of utilizing this golden opportunity and I have meticulously mapped out a perfect strategies and the modalities to be followed in actualizing this life time opportunity.

Since the fund was realized from project executed for the Petroleum Resources Department by a foreign firm, I must of a necessity prepare our processing of this payment to reflect that your company actually executed the contract. In this regard the steps below must be strictly followed:

1. I will duly register and incorporate your company's name as a limited liability company in Nigeria, under the company and allied matter degree of Nigeria. By this measure your company will acquire full legitimacy to operate in Nigeria and when I recommend your company's name for payment no eyebrow will be raised.

2. The company name chosen by us and incorporated will consequently be registered with the Ministry of Petroleum Resources thereby making it possible for the firm to qualifies for contract bidding with the Ministry.

3. From my first letter you must understand that since this project were executed some years back, a company can only lay claim for this money if it had existed with the said period. This being the case, it is imperative that all the documents arising from 1 and 2 above must be appropriately backdated.

4. If the above steps are logical it will equally be logical that the company in question must have accrued some taxes commensurate with its years of existence in the country, hence I will also get a tax clearance certificate to this effect.

Having completed the above steps carefully which will take me 2 to 3 days to conclude, the stage will then be set for the payment of this money into the account you will provide. With the certificates and documents obtained from step 1 to 4 above, you can confidently make claims to the fund because I will submit your company name as the Sister Company that originally executed the contract in my report. Once I grant recommendation for payment approval on behalf of your company, payment would be made immediately to you. Although the above steps may appears a bit rigorous, but the entire transaction would not last up to 14 working days.

YOUR ROLE: Since the fund USD$24,000,000.00 (Twenty Million Four United States Dollars Only) was originally mapped out for TAM payable to a foreign company which I have also carefully omitted, it automatically qualifies your company as the beneficiary of the fund. Essentially, you will act as the fund beneficiary by providing your company detail with which to receive this money in your account pending my arrival to your country. I will not be exposed nor noticed as part of this deal as I am still in active Civil service, and I will be guiding you secretly step by step until the fund is remitted into the bank account you will provide.

MY ROLE: I will take the responsibility of generating all the vital and essential contract payment documents and also submits it to the appropriate departments for approval and payment. As you already know that I am the General Executive Director (GED) of the Federal Ministry and our unit as you know is charged among other things to verify, inspect, audit and recommend to other statuary bodies to make payment to contractors both foreign and local. As the head of this unit the payment is ours that's why I don't want to leave any stone un-turn in the bid to get this money transfer into your account.

SHARING: The money will be shared in 25:75 ratio that is 25% of the total sum for you and 75% of the total sum for me.

Finally, you must never reveal my involvement in this transaction to anybody, as this transaction requires absolute secrecy [ which is why it was sent by e-mail ], confidentiality, sincerity and promptness. It also demands constant interaction amongst us so that we can effectively exchange views and bare our mind on the business. Hence there must be constant communication, by phone, fax, and email. Considering the nature of this deal (business transaction) you must provide me with your private and confidential phone and fax numbers where message can be sent to you. I must assure you that this transaction is 100% risk free but needs maturity of mind [ and absolute naivete ].

I await your urgent response with company's detail.
Thanks and God bless
Yours truly
PHILLIP ASIODU