Sir,


                                                   “TRANSFER OF US$21,500,000.00 ONLY ”
I, on behalf of my other colleagues from Government Constituted Contract Review Panel decided to solicit your assistance as regards transfer of the above mentioned amount into your Bank Account.  Note that, these funds emanated from unclaimed contractual proceeds of contracting firms who could not meet their financial obligation to their creditors. Consequently, these firms went bankrupt and total liquidation.
We as holders of sensitive positions in our various parastatals were mandated by the Federal Government to scrutinize all payment made to certain foreign contractors and we discovered that some of the contractors have not been paid their contractual entitlement which collectively left an amazing sum of US$26,500,000.00 Only (Twenty Six Million, Five Hundred Thousand US Dollars Only) lying in a suspense Account.  However, from our extensive investigation, we discovered that the foreign beneficiary companies have since been liquidated and no longer existing for some years which motivated our intention, knowing fully well that all operations would be exceedingly smooth and completely safe for all the parties concerned.
We have agreed on this side that the said amount would be transferred (for own use) into a Bank Account provided by a reliable foreign firm/associate, because we are serving Government workers and the Civil Service Code does not allow us to operate foreign Account/Company, more so there must be some sort of documents to show that it is for the contract that the funds is released for.
Following our intention to carry out this laudable project expediently we however, succeeded in transferring part of this amount (money) precisely US$5M (Five Million US Dollars) only into a Foreign Bank Account in Switzerland, but the provider of the Account is up to some mischief and refused to comply with our earlier mutual agreement insisting that the total amount be paid into his nominated Bank Account before disbursement will take effect.  We thus, believe and concluded that if in the first successful transfer of US$5M (Five Million US$ Dollars) we were not compensated how then are we sure that when the balance of US$21,500,000.00 Only, (Twenty One Million Five Hundred Thousand US Dollars Only) is transferred into his Account that we will be sure of our due compensation.
In light of the foregoing, we are therefore seeking your assistance so that the remaining amount of US$21,500,000.00 only can be speedily processed and fully remitted into your nominated Bank Account.
You are expected therefore to furnish us with your company and bank details i.e.
(1) Name of company and addr(2) Name of nominated Bank Account suitable for this project, with ABA or Swift Code (If any)
(3) Name of Beneficiary to the Account.
On successful remittance of the fund into your Account you will be compensated with 20% of the amount for your valuable assistance and co-operation. So far, much have been said and due to our sensitive positions, we cannot afford a slip in this transaction, neither can we give our identities as regards our respective offices, but were relationship confidently established and smooth operations commences, you will be furnished with all you deserve to know.
I am disposed to entertain any question(s) from you with respect to this transaction, Please treat with the strictest confidentiality and utmost urgency, for confidentiality reasons and to avoid exposure, please direct your  reply to the under detailed Telephone and Fax number.
Yours faithfully,
MR.ERNEST COLMAN.
EMAIL:ernestcolman@netscape.net