Through the courtesy of business opportunity, i take liberty anchored on strong desire to establish a long lasting business relationship with you to write this letter of request for partnership which i hope you will give your urgent attention.

We are a team of top officials who are highly placed with the Nigerian National Petroleum Corporation (NNPC) as well as the Federal Government Contract Review Committee (CRC), who are interested in commencing an immediate business relationship with you. We hereby solicit strongly for your assistance, to enable us transfer (forex) funds which total us$30,500,000.00 (Thirty million, five hundred thousand United States dollars) into a reliable personal or company bank account overseas which you have absolute control over.

These funds are presently trapped in the (NNPC) account with the Central Bank of Nigeria. These are as a result of grossly over-invoiced contracts which were executed for the (NNPC) during the last administration in Nigeria and are presently under verification. To this effect, the present administration in Nigeria set up a contract review committee of which I am the secretary, to identify, verify, scrutinize, approve and recommend for assignment. We have identified a lot of misappropriation and inflated funds which are presently floating in the suspense account of the Central Bank of Nigeria ready for payment, the companies who executed the contract have been duly paid. It is the over-inflated sum of US$30,500,000.00 That we now intend to transfer into a foreign account.

I have been delegated as a matter of capability by my colleagues, to secure the co-operation of an overseas partner into whose account we could transfer this over-inflated sum with dispatched for onward disbursement among us. Please signal your interest dispatching your banking and beneficiary (account owner) information to me via fax: 234-1-2881239.

We will share the funds in the ratio which will be satisfactory to all concerned under agreement, however, 60% for us the (officials) 30% account owner (you) and 10% to be used in settling taxation and all local and foreign expenses which are directly related to this projects prompt realisaton is being strongly considered by us over here as our pattern of disbursement.

Please note that these transaction is risk free, 100% safe and covered as our director of account & finance, and the director of audit are part of this project, they will ensure that this transaction is hitch free now and in the future, together with your own confidentiality and support.

I am at your disposal to entertain any question(s) from you with respect to this project, so send me the above mentioned requirements immediately through the above tel/fax numbers. I hope that this will be the beginning of a fruitful and mutual beneficial business relationship.

Please treat with strictest confidentiality and utmost urgency.

First and foremost, thank you for your reply to my e-mail. As you know, this is a very confidential transaction hence, l decided to contact you, through this medium.

[Note: OK, if you know anything about e-mail, you're snickering at this point, but wait! don't touch that checkbook, there's more!]

Be rest assured that the transaction is 100% risk free as we have already put in all our machineryâs and logistics into place. We know what to do and how to go about it. Already, the Finance Minister, Director of Audit, and Director of Account and Finance is in the knowing of this transaction as such, there wonât be any problem, in terms of getting the necessary approvals from the appropriate authorities.

All you would be required to do is to front for us while we use your particulars to apply for the release of the fund from the appropriate authorities such as the CBN and Ministry of Finance as the sole beneficiary to the fund.

To get started, we will first of all get your company registered with our Corporate Affairs Commission here in Nigeria. With this done, all necessary documentation will be backdated by us here in Nigeria to reflect the status of the transaction. This will then subsequently, be used to apply for the release of the fund into a designated account that will be supplied by you. (Of course, the account either company or private must be an account that you have a sole control over).

You do not need to bother about the security of this transaction as we are in absolute control of the whole affairs.

To this therefore, l sincerely request you to call me on my private phone no 234-1-7752624 for further discussions on the modalities towards the successful realization of this transaction and for more confidence to be established. Or better still, kindly forward your private phone and fax numbers to me via e-mail to enable us reach you.

Note: As soon as l have your fax number, and your full names l will fax the necessary Form M that will enable us apply for the release of the fund from the appropriate authorities to you for completion and then fax back to us.

Finally, be rest assured that with the current plans in place, the whole exercise can not exceed a maximum of 14 working days provided we get a better understanding from you.

We look forward to receiving your urgent and confidential reply.

By now the discerning reader will have noticed a pattern!