Not a new angle, but deserves extra credit for some effort at changing the words. :)

DR. SAM. OKOBI(CHIEF ACCOUNTANT)
FEDERAL MINISTRY OF MINES & POWER
LAGOS - NIGERIA
TELEPHONE 234 1 7593474
FAX 234 1 7593614
EMAIL samokobi@messagez.com
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I DECIDED TO MAKE THIS DESPERATE MOVE TO CONTACT YOU, EVEN WHEN WE ARE NOT PERSONALLY ACQUAINTED. THIS IS LARGELY DUE TO TIME FACTOR AND THE IMPENDING PLAN BY THE DEMOCRATIC GOVERNMENT OF CHIEF OLUSEGUN OBASANJO TO EVALUATE AND RATIFY CONTRACTS AWARDED BY THE SUCCESSIVE MILITARY REGIMES. BETWEEN YOU AND ME, THIS IS AN OBVIOUS ATTEMPT TO FREEZE THE ASSEETS OF MILITARY OFFICERS INVOLVED IN POLITICS IN NIGERIA.

BETWEEN OCTOBER, 1996 AND SEPTEMBER, 1998 A TOTAL OF THIRTY TWO MILLION, SEVEN HUNDRED AND TEN THOUSAND UNITED STATES DOLLARS ONLY (US$32,710,000.00) WAS SAVED THROUGH CONTRACT OVER-INVOICING IN THE FEDERAL MINISTRY OF MINES & POWER BY MYSELF AND TWO OF MY COLLEAGUES WHO ARE SENIOR MILITARY OFFICERS SERVING IN THE TASK FORCE SET UP TO AWARD AND SUPERVISE CONTRACTS IN THIS MINISTRY.

WE ARE RIGHT NOW IN A POSITION TO TRANSFER THIS SUM OF MONEY FROM THE MINISTRY'S ACCOUNT WITH THE NATIONAL TREASURY (P.T.F. CORRESPONDING ACCOUNT), INTO ANY RELIABLE FOREIGN BANK ACCOUNT WITH YOUR ASSISTANCE. IF YOU APPROVE OF THIS REQUEST, WE HAVE RESOLVED TO RECIPROCATE THIS GESTURE BY ALLOCATING 27% OF THIS SUM TO YOU, 3% HAS BEEN EARMARKED TO REPAY ALL EXPENSES MADE BY BOTH PARTIES IN THE PROCESS OF TRANSFERRING THIS SUM. THE REMAINING 70% WILL BE FOR ME AND MY COLLEAGUES HERE.

ALL WE REQUIRE FROM YOU TO TRANSFER THIS MONEY IS FOR YOU TO SIGN THE PETROLEUM TRUST FUND (P.T.F.) MONEY RELEASE ORDER WHICH SIGNING ACTIVATES THE RELEASE OF THE FUNDS DIRECTLY FROM THE (P.T.F.) CORRESPONDING ACCOUNT TO YOUR BANK ACCOUNT. THIS MEANS THAT WHEN THE MONEY IS READY TO BE TRANSFERRED, YOU SHALL PROVIDE AN ACCOUNT WHERE THE MONEY WILL BE REMITTED INTO. ASSURE US THAT YOU CAN BE RELIED ON TO RECEIVE THIS MONEY ON OUR BEHALF AND THAT YOU WILL RELEASE OUR SHARE OF THE MONEY AT THE SUCCESSFUL TRANSFER OF THE US$32,710,000.00 INTO YOUR ACCOUNT.

IT IS PERTINENT AT THIS JUNCTURE TO STRESS THE NEED FOR URGENCY AND UTMOST CONFIDENTIALITY AS WE CANNOT AFFORD A SLIP IN THIS TRANSACTION HAVING PERFECTED ALL ARRANGEMENTS TOWARDS A SUCCESSFUL TRANSFER OF THE FUNDS WITHIN FOURTEEN WORKING DAYS FROM THE DAY I RECEIVE YOUR REPLY - THE PAYMENT APPROVALS AND RELEASE DOCUMENTS (AT THE INSTANCE OF HITTING YOUR ACCOUNT WITH THE FUNDS), WILL BE SENT TO YOUR BANKERS TO PROVE THE GENUINENESS OF THE CONTRACT PAYMENT, THE ORIGIN OF THE FUNDS AND TO SATISFY YOUR BANKERS, GOVERNMENT OR ANY OTHER AUTHORITY THAT MIGHT BE INTERESTED. REPLY IMMEDIATELY STATING YOUR TELEPHONE, FAX NUMBERS AND YOUR EMAIL ADDRESS WHERE YOU CAN BE CONTACTED. PLEASE DONOT DISCLOSE THIS TO ANYBODY EVEN IF YOU ARE NOT INTERESTED IN THE PROPOSAL. YOU WILL ALSO BE DOING ME A GREAT FAVOUR IF YOU NOTIFY ME OF YOUR UNWILLINGNESS TO ASSIST, CONSIDERING THE TIME LIMIT FOR THE CONCLUSION OF THIS TRANSACTION.

THANKING YOU IN ANTICIPATION FOR A HEALTHY BUSINESS RELATIONSHIP AS I PRAY FOR GOD TO BLESS YOU AND YOUR HOUSEHOLD - AMEN.

God bless you too...