FROM THE DESK OF:
JOY OLLIE(MRS)
HEAD AUDIT & ACCOUNTS,
FEDERAL MINISTRY OF SPORTS

STRICTLY CONFIDENTIAL.

Dear Sir/Madam,

After due deliberation with my colleagues, I decided to forward this proposal to you. We want a reliable person who could assist us to transfer the sum of (US$55.5M)Fifty Million Five Hundred Thousand Dollars)only into his/her account.

This fund resulted from an over-invoiced bill from contract awarded by us under the budget
allocation to my ministry and the bill was approved for payment by the concerned ministries. The contract has been executed, commissioned and the contractor has been paid the actual cost of the contract.

We are left with the over- invoiced balance of USD$55.5M,which we have deliberately over estimated, for our own used. I am contacting you to be our custodian for this fund.

1. 15% for you (Account Owner)
2. 70% for us
3. 15% for Tax, as may required by our Government and yours.
4.The mode of transaction will be in cash through an assigned diplomatorthrough bank to bank wire transfer.

As you may want to know and to make you less curious, I got your email address from adverts, in a business directory that portrayed your establishment in good light. I am the Head Audit & Accounts of the federal ministry of sports Nigerian.

This transaction is very much free from all sorts of trouble you may be having in mind and it is risk free as well. We have been exercising patience and waiting for this opportunity for so long and to my colleagues (two) this is a lifetime opportunity we cannot afford to miss.

To get this fund paid into your account, we have to apply for the release of this payment in your favor to our Ministry. We will seek approval to transfer the fund within 14 banking days through the APEX BANK (CBN) to your designated Bank Account. My colleague and I are involved in this deal and will come to your country once the fund is received in your account for the sharing and investment.

Please do kindly Indicate by revert fax or email to me of your sincerity and interest to do this business together.

It will surprise you why we choose you to do this business with, yes, we believe that good friends can be discovered and business like this cannot be realized without trust. This is why we have decided to trust you for this transaction. We are looking forward to doing this business with you.

Be further informed that everyone's interest and security had been considered before you were contacted. So be rest assured and feel free to go into this transaction with us. We may also arrange to meet with each other before commencement of this transaction at your own wish.

But let honestly be our watchword throughout this transaction and your prompt reply will be highly appreciated.

Best Regards,
JOY OLLIE(MRS)

Please do kindly indicate your acceptance by responding back to us with your contac informations.