ATTN: Dear Sir, REQUEST FOR YOUR CO-OPERATION/ASSISTANCE I write you this letter of request for partnership which I hope you will give your urgent attention. We worked as members of the Contract Review/Payment Committee inaugurated by the present Democratically Elected Government of the Federal Republic of Nigeria headed by General Olusegun Obasanjo (rtd). We are empowered to deligently reviewed, re-appraised, scrutinized and approved contract payments to contractors who executed contracts under the past military regime and our work is almost concluded. In the course of our work we discovered this fund, which resulted from grossly over invoiced contracts, which were executed for the Nigerian National Petroleum Corporation (NNPC) by a consortium of several Foreign Companies like ABB LUMMUS, J.G.C. CORPORATION JAPAN, BOUYGUES OFFSHORE AND A JOINT VENTURES OF SPIEBATIGNOLES AND DRESSER GMBH FOR: (1) THE EXPANSION OF THE PIPELINE NETWORK WITH NIGERIA CRUDE OIL AND DOWNSTREAM PRODUCTS DISTRIBUTION AND SUBSEQUENT EVACUATION. (2) CONTRACT FOR THE TURN AROUND MAINTENANCE (TAM) OF THE VARIOUS REFINERIES IN THE COUNTRY. (3) THE CONSTRUCTION OF STORAGE TANKS FOR PETROLEUM PRODUCTS (DEPOTS). Amounting to the tune of US$255.3Million but was over invoiced to US$290Million. And we deliberately approved these payments and all contractors have been paid with these projects executed and since commissioned leaving the sum of US$34.7m floating in the escrow account of the Central Bank of Nigeria (CBN) ready to be paid for the technical services of item number 2 as stated above. Before digressing further I would want you to know that our Civil Service code of conduct forbids us from owning foreign companies or operating foreign accounts while in Government service hence we are contacting you to be part of this transaction. We intend to use you as a front to get the over invoiced amount of US$34.7Million out of the Government coffers to a designated account by you. Not regarding your field of specialization (investment) you are going to forward us with any company name that we will claim executed the technical services in the turn around maintenance of the refineries mentioned above. All logistics are in place and all modalities worked out for the smooth conclusion of the transaction within ten to fourteen days of commencement after the receipt of a positive response from you. You are going to get25% of the fund by posing as the beneficiary of this fund while my colleagues and I will get 70% to ourselves with which we wish to invest in Agriculture and Mechanized Farming in conjunction with you and 5% will be set aside for reimbursement to both parties for all expenses incurred locally and internationally during the realisation of this transaction, including telephone bills, as a matter of fact you are expected to take a sincere inventory of your telephone bills. It is imperative to let you know that I am also a project engineer with the Nigerian National Petroleum Corporation (N.N.P.C). Despite researches carried out to verify and ascertain your personality we can only move ahead if you can further assure us of your transparenthonesty,diligency and promise to help and treat this proposal with utmost confidentiality. We are men of proven integrity in our various fields who have put in 22 - 30years in the Civil Service of our country, we are therefore averse to having our image and career dented. That is why we should acknowledge the fact that confidentiality is the key to the smooth conclusion of this risk free transaction. Awaiting your earliest positive response. Best regards and remain blessed..