Compliments of the season. I hope this message will reach you in the best of health and receive your prompt attention, even as we have not had any previous correspondence before.

I got your contact from a Business Associate, whom I did not disclose, the content of this letter to. He gave good recommendation about you especially your sincerity and trustworthiness. However, kindly reach me immediately for details should you agree to its content.

I am a Principal Accountant and the Chairman of the Federal Tenders' Board Committee to the Nigerian National Petroleum Corporation (NNPC).

This message is to solicit for your kindness in assisting me to transfer some amount of fund from my country to your country. The total amount of fund is $36Million (Thirty-Six Million United States Dollars) which resulted from various contracts awarded by my ministry to some foreign firms in which the contract bills were slightly inflated by us - members of the Tenders' Committee with the sole aim of having the excess fund for our subsequent use. Presently, all the foreign firms that executed the projects concerned have been paid their bills accordingly and the projects have been commissioned for use.

At this juncture, we now want to claim and transfer the excess fund using a foreign company since the original contracts were performed by foreign contractors. Also, we as civil servants are not allowed to operate domiciliary nor foreign account, therefore, we cannot claim this fund locally, hence the necessity for this contact with you.

We have decided to embark on this transaction now that we have a new civilian government. Our aim is to present your name as a true beneficiary of the fund. The total fund ($36Million) will then be remitted into any designated Bank Account as shall be recommended by you. The transaction will be made to be believed that your company performed some contracts for my ministry to which payment is due to be effected.

In this regard therefore, you will be required to present a suitable Bank Account that will conveniently accommodate the total amount of fund. The moment the Bank Account details are received from you, it will take a maximum duration of 5 to 7 bank working days to have all documentation compiled and the fund remitted to your account.

On completion of the transaction, we have resolved to give you 30% of the fund for your efforts and assistance rendered, 10% will be used to settle all imminent expenses associated in the course of this transaction, while 60% will be for us. Please, advice if on the contrary.

I will be disposed to giving details of this proposal as soon as I receive your confirmation signifying your interest in this proposal and your willingness to assist in its realization.

Please, send me a fax on 234-1-4933116, for more details on how we shall commence the whole transaction.

Permit me to stress the confidential nature of this transaction. It absolutely free from all sorts of risk and does not depend on any particular field of trade to prosecute. Above all trust and honesty must be our watchword throughout.

Thanks in anticipation and God bless.