-----Original Message-----
From: peter usman To: (name withheld)
Date: early 1999
Subject: Re: very urgent-your quick response needed ASAP

Dear (name withheld),
Thank you for your response to my mail.I am sorry for replying late,I have been away from the office on assignment for some time.I will endeavour to call you you on the phone today so that we can discuss my proposal.But first I need to brief a bit about the business now.I believe in the light of response that we can be partner.I forward my telephone/fax number: 234-1-7743607 to you and your telephone and fax numbers are essential for ease of communication as soon as we commence this business.

The sum of US$27,800,000.00 is the value of the said contract, which in official circle will be perceived to have been executed by you or your company as a client to the Petroleum Trust Fund (PTF). Yes the process of the funds transfer would be highly documented through official means by assuming the protocol of a normal contractual transfer entitlement from the apex bank, which is the final remitting authority. So much so, we are sending herewith this message, a SPECIMEN APPLICATION TEXT (CLAIMS FORM), needed to make this transaction official. You are to transcribe the information required into your letter headed paper filling the requisite into your pro forma invoice which should be sent to us by fax, to enable us submit same for the release of the aforementioned funds into your nominated account.Therefore this money is not in any way related to drug or money laundry scheme.

However, this application will pass through the Contract Award and Monitoring Committee (CAMC) of which the principal partners in this project are constituent members, whose relevant approval and validation report to the government parastatals will certify the claims for the payment. All other approvals to be issued by the Federal Ministry of Finance, the office of the Attorney General of the Federation and the like, are mere procedures for the satisfaction of contractual fund release.Be informed that after confirmation of the beneficiary of the funds, which is a customary procedure when payment are to be made, the entire file of the fund transfer will be returned to us at the CAMC for safe keeping as sole-custodians of all files relating to contract payment for work done for the Federal Statutory Corporations.

The source of this fund is as a result of contracts that were awarded and payment made in favour of different foreign contractors on the instruction of a military dictator who is now late. However, due to policy inconsistencies and oversight on the part of the previous administration, this very amount, thought to have been disbursed through foreign transfer like others, is presently in a suspense account at the apex banking corporation of Nigeria.

Upon commencement of official fund release processes, this transaction is not expected to exceed more than 10 working days and being a foreign outfit, your company is acting on our behalf as an executed contract beneficiary and as such, entitled to receive the funds in your nominated account for us. The legality of this transaction is not in question because normal statutory channels of contractual payment to foreign contractors will be followed and strictly adhered to. The process of this fund transfer is not known to be contrary to other processes of fund transfer associated with most developing nations like Nigeria. so please endeavor to fax the application to us immediately you receive this message. We count on your assistance, as we do not have the resources to do it all alone. I would also as a matter great importance insist that you call me daily in order for me to intimate you with the daily progress of this transaction.

Find below the attached text to be typed on your letterhead paper and proforma invoice, duly signed and stamped and sent to me by telephone/fax on number:234-1-7743607.

With reference to your letter P.T.F/ PED VOL/03225 dated 23rd January, 1998 and article 9.0 of our supplementary agreement we take the liberty to submit to you the attached invoice No ............... for the amount US$27,800,000.00 (Twenty Seven Million, Eight Hundred Thousand U.S Dollars only) being payment due to us on completion of the above mentioned contract.

In accordance with the aforementioned articles of agreement and all other relevant amendments thereto, we would be pleased if this amount is remitted in full to our undermentioned bank account.