We act as solicitors to our client MRS AL- MUSTAPHA and on her instruction we write you this letter which is otherwise of a mutual business proposal.

Our client is the wife of former chief security officer (cso) to the former Nigerian head of state Late Gen Sani Abacha, who (i.e. Major Hamza AL- Mustapha) is currently being detained by the present civilian government of Olusegun Obasanjo, over allegations of his previous activities when he was the cso, in the last military government of Late General Sani Abacha.

Thus we have been briefed by our client as above mentioned to immediately seek in confidence a foreign account into which her husbands remaining funds not yet frozen/seized in Nigeria by the new government could be transferred into.

We were equally informed by Mrs. AL- Mustapha that the total amount to be transferred is the sum of Twenty million, five hundred thousand United States Dollars ($ 20,500,000.00).

Further more it has been resolved that 20% of this sum will be your share for nominating an account for this purpose and acting as a custodian of these funds and any other assistance you will give in that regard. 10%has been mapped out to pay back all local and international expenses, which maybe incurred in the course of the transfer process. While the remaining 70% will go to the owners of the fund, i.e. my client?s family for the purchase of shares and stocks in foreign countries to secure her children?s future pending the release of her husband from prison/detention.

To facilitate the conclusion of this transaction if accepted by you, do send to me with out delay via e-mail, phone/fax as above,the following information,

Please note that this we have been assured that this transaction would be concluded within fourteen days upon my receiving from you the above listed information. Thus we shall commence the process of transferring the funds immediately I hear from you or get your positive respose.

Finally it will be important to note the high level of confidentiality which this business demands and hope you will not betray the trust and confidence which I repose in you. On getting your reply I will arrange for a face to face discussion where I will brief you on other issues concerning this transaction.

FOLLOW-UP E-MAIL WHEN I TRIED TO GET MORE DETAILS:

after receiving your details i would send to you detailed info about the next step,or call me immediately you resume work to discuss further.

But really, don't respond to these letters.