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CONFIDENTIAL


From: MICHAEL HARUNA
Subject: CONFIDENTIAL
Date: Tue, 05 Mar 2002 05:41:58

Dear Sir,

    ASSISTANCE REQUIRED FOR ACQUISITION OF ESTATES

 I write this to inform you of my desire to acquire estates or landed 
properties in your country on behalf of the Director of Contracts and Finance 
Allocation of the Federal Ministry of Works and  Housing in Nigeria.

 Considering his very strategic and influential position, he would want the 
transaction to be strictly confidential. He further wants his identity to 
remain undisclosed at least for now, until the completion of the transaction. 
Hence, our desire to have an overseas agent. I have therefore been directed to 
inquire if you would agree to act as our overseas agent in order to actualize 
this transaction.

 The deal, in brief, is that the funds with which we intend to effect our 
proposed investments in your country is presently in a coded account at the 
Nigeria Apex Bank (i.e. the Central Bank of Nigeria) and we need your 
assistance to transfer the funds to your country in a convenient bank account 
that will be provided by you before we can put the funds into use in your 
country.

 For this, you shall be considered to have executed a contract for the Federal 
Ministry of Works and Housing in Nigeria for which payment should be effected 
to you by the Ministry. The contract sum of which shall add up to US$26.4 
Million, of which your share shall be 30% on your assent to the proposal.

 Sequel to the successful execution of this transaction,we hope to use our 
share of the proceeds 
to invest [with your assistance]in real estates in your country and 
elsewhere.Be assured that this transaction is totally risk-free and all 
procedures must be legitimate in order to facilitate its realization.

 If you are interested and capable of handling a transaction of this nature 
that entails absolute discretion and trustworthiness,please contact me promptly 
for further briefing  on its  actuation.You will have to furnish me with the 
following information for easy communication:

 1. Your company name and address
 2. Your personal fax number
 3. Your personal telephone number.

 Your swift response will be appreciated. Thank you in anticipation of your 
cooperation.

 Yours faithfully,

MICHAEL HARUNA 



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