[Uhti]

DR. ABBA BUKAR IBRAHIM
DIRECTOR: FINANCE/PROJECT IMPLEMENTATION DEPT.
FEDERAL MINISTRY OF PETROLEUM RESOURCES
FEDERAL SECRETARIATE BUILDING COMPLEX
TEL: 234 1 774 9032
FAX: 234 1 759 0828

PRESIDENT

Dear Sir,

I am writing you on the strength of our search for a foreign investment opportunity, partnership or individual, who can be trusted to oversee a foreign investment project.

I got your contact information from a former director of Nigerian Import and Export Trade Promotion Council (NIETPC) who assured me your capability and good reputation in investment project. Although, I did not disclose to him the face value of the transaction which I want to discuss with you.

We are the officials of the FEDERAL MINISTRY OF PETROLEUM RESOURCES, an affiliate of Nigerian National Petroleum Cooperation (NNPC). After due deliberation with my colleagues in the ministry, I was therefore mandated as a matter of trust to contact you as a partner to whom we could transfer the sum of US27.3M (Twenty Seven Million Three Hundred Thousand United States Dollars) for foreign investment project, hence the need for a foreign partner.

I have decided to seek for a confidential co-operation with you in the execution of this transaction described hereunder for the benefit of all parties and I hope you will maintain absolute secrecy because we are government officials.

Within my ministry where I work as a Director, Project implementation, and with the co-operation of other top officials, we have in our possession an overdue payment bill totaling US$27.3M (Twenty Seven Million Three Hundred Thousand United States Dollars) which we want to transfer abroad with the assistance and cooperation of a foreign company or an individual to receive the said fund on our behalf, or a reliable foreign non-company account that will accommodate such fund. The amount represents some percentage of the contract value executed on behalf of my Ministry by a foreign contracting firm, which we the officials purposely over inflated for our own use.

Although the actual contract cost have been paid to the original contractor, leaving the balance of US$27.3M which we have in principle received an approval to remit to a foreign bank account that you will provide. Since the present Government of Nigeria is determined to pay every Foreign Contractor all debts owe so as to maintain good relationship with foreign and non Government Financial Agencies, we then decided to include our bill for approval with the cooperation of some officials from the appropriate federal payment agency.

We are seeking your assistance in providing a good company\'s account or any other bank account into which we can remit this money by acting as our main partner and trustee or acting as the original contractor. This we can do by swapping of account and changing of beneficiary and other forms of documentation upon application for claim to reflect the payment and approvals to be secured on your behalf or your company.

This process being an internal arrangement with the department concern. I have the authority of my partners involved to propose that should you be willing to assist in the transaction, we will share the money as thus: 25% of the total fund for you the account owner, 70% for us (the officials) and 5% to settle any expenses in the course of this transaction.

Please be informed that my colleagues and myself will be depending on your kind advise and directives as we wish to privately invest our share of the fund into a foreign products both in Nigeria and your country as you may advise in due course. So you will be expected to provide us with a background information concerning yourself and your company to enable us make an evaluation and conclude on which line of business to take.

You are required to forward to me your Bank Account Number, Company name, Company details, address, telephone and fax numbers. This information will enable us submit the application and lodge claims to the concerned Ministries and agencies in your favor.

Note that it is important to maintain absolute confidentiality of this business because my colleagues and I are top Government Officials who have put in many years of meritorious service to our ministries and would not want to experience any kind of exposure that will jeopardize our image. I wish to assure you that this transaction is expected to take 14 working days for the fund to get into your nominated bank account.

Thanks as I patiently anticipate receiving your urgent response.

Faithfully yours,

Dr. Abba B. Ibrahim




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