good day

["Deper Gray" <g_deper@hotmail.com>]

STRICTLY CONFIDENTIAL

The President/CEO,

Dear Sir/Madam,

I on behalf of my colleagues from different Federal Government of Nigeria
owned Establishments decided to solicit your assistance as regard transfer
of the above mentioned amounts into your bank account. This fund arose from
over-invoicing of various contracts awarded in my Establishment to certain
foreign contractors sometimes ago.

We as holders of sensitive position in our various establishments were
mandated by the Federal Government to scrutinize all payments made to
certain foreign contractors and we discover that some of the contract they
executed, were grossly over-invoiced either by omission or commission. Also
we discovered that the sum of US$33.6M (Thirty-three Million Six Hundred
Thousand U.S. dollars) was lying fallow in a suspense account
although the foreign contractors were fully paid their contract
entitlement after executing the said contracts.

We all agreed that the over-invoiced amount be transferred (for our own use)
into a bank account provided by a foreign partner, because we are government
workers and the code of conduct does not allow us to run or operate foreign
accounts.

However, we have succeeded in transferring some of this over-invoiced money,
precisely $5.0M (Five Million U.S. Dollars only) into a foreign account in
Beirut -Lebanon but the provider of the account in Beirut Lebanon is up to
some mischief and refuses to comply with our earlier mutual agreement
insisting that the total amount be transferred into his nominated bank
account before disbursement will take effect.

If for a meager U.S$5.0M (Five Million Dollars only) we are not
compensated based on the terms of agreement, is it when US$28.6M
(twenty-Eight Million, Six Hundred Thousand U.S Dollars only) is transferred
that we will be sure of our full compensation?

We are therefore seeking your assistance so that the remaining amount of
U.S$28.6M can be speedily processed and fully remitted into your nominated
bank account. On successful remittance of the fund into your account, you
will be compensated with 30% of the amount for your assistance
and services.

So far, much have been said and due to our sensitive positions, we cannot
afford a slip in this transaction, neither can we give out our identity, as
regards our respective offices, but when relationship is established and
smooth operation commences, you will be furnished with details of all you
deserve to know.

I am at your disposition to entertain any question(s) with respect to this
transaction so contact me immediately through E-mail for further information
on the requirement and procedure for this transaction.

Please treat with strictest confidentiality.

Waiting for your response.

Thanks,
Dr.Gray Deper.