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From: mutual business
Subject: Private....Urgent....
Date: Mon, 14 Jul 2003 04:59:34 -0700 (PDT)

fax: +234-1-7593213

 Dear Sir,


 I am CHURCHILL WILLIAMS, Chairman to the Contract Review Panel that was 
recently inaugurated by the President of the Federal Republic of Nigeria to 
review the activities of past military government with particular reference to 
contracts awarded by all ministries between 1990 to 1999.

 In the course of carrying out our assigned duties, we discovered the sum of 
USD40.5 (forty million, five hundred thousand dollars) only lying idle in a 
suspense account with our apex bank. This funds emanated from grossly 
over-invoiced contracts awarded to conglomerate of foreign firms by the 
Petroleum Ministry on behalf of the Nigerian National Petroleum Corporation. On 
completion of our assignment, this amount was deliberately not included in our 
report because we want to capitalize on this once in a lifetime opportunity to 
benefit and make a fortune out of it. The only option we have to achieve our 
aims and objective is to have this fund transferred to acountry.

Thus, through some discreet inquiries from our Chambers of Commerce, you and 
your organization were revealed as being quite astute in private 
entrepreneurship. On this premise, we have no doubt in your ability to handle a 
business of this nature, which informed our desire and wish to enter into a 
partnership with you. This business involves the remittance of this amount into 
your bank account with the hope of travelling down to meet you physically in 
order to receive our share. We hope to invest some in profitable ventures in 
your country based on your advise while the balance will be repatriated home as 
foreign earnings. We have mapped out strategies and all paperwork is in place 
to ensure a 100% success.

 The nature of your business at present does not really matter because in the 
world over, bigger firms do bid for big contracts especially in third world 
countries like ours and can subcontract part of it to other firms for 
execution. That is you or your firm will be regarded as one of those 
thatexecuted one of such projects and therefore entitled to receive the 
over-invoiced amount of the contract value since the original contractor has 
been paid. Be rest assured that this transaction is 100% risk free as there is 
actually no risk is involved either now or in the future for we are well 
Connected in official circle. Given our level of commitment at the moment, we 
want to assure you that with full dedication on your part, the objective of 
having this fund remitted would have been realized within a period of two 
weeks. It is hereby expressly agreed in principle that at the end of the 
transaction, you will be entitled to 25% of the entire sum, 75% will be for my 
colleague and myself.

 If you are interested in this proposal, please call or send me an e-mail VIA: 
address@hidden for more clarifications. If however you are not interested, 
still let me know to enable me search for someone else to carry out this 
business with.

 I anticipate a timely response from you.
Yours Sincerely,


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