URGENT BUSINESS RELATIONSHIP

FROM THE DESK OF THE DR. RAYMOND IBRU. STRICTLY CONFIDENTIAL AND URGENT ATTN: THE PRESIDENT/CEO. PERMISSION TO REMMIT THE SUM OF 26.5MILLION US DOLLARS INTO YOUR ACCOUNT. With reference to recommendation of your esteemed firm. I do hereby wish to reach you for this urgent business relationship. Between 1990-1998, I was Chairman of Tneder Board of the Nigeria National Petroleum Corporation, which was responsible for the award of contracts, valuation and settle ment of contract proceeds after commissioning of the project, I used my position to inflate a certain contract awarded to an Keyston Joe Petroleum company USA to the tune of $26.5million . The original contract value by $100,000,000 but with the consent of the contrator, we inflated the said value by $26.5million briging the total to $126.5million. The contract has been executed, commissioned and the actual contract of $100million value has been paid to the contractor leaving behind the inflated sum of $26.5million. But we could not claim this fund during the military regime. The fact that we are prohibited by law from operating a foreign account as civil servants, we solicit your kind assistance in claiming the over-invoiced value of $26.5million be rest assured that there is no form of risk involved or anti-legal implications as the contract was properly executed and the value fully settled. Being a turnkey project and with such value there is no way any local company or person resident in Nigeria can lay claims to it but, rather someone overseas i.e Europe, America Asia etc. You will be compensated with 20% of the total of $26.5million if you accept our request to assist us while 70% will be left behind for me and my coleagues. The balance of 10% will be used to offset any expenses incuured during the process of transfer as a result of this transaction. You arr also required to forward these infomations to me: a. Your office telephone and fax number including your cell phone where i can reach you at all time for further vital communication regards to the development regards to this transaction. b. The name of the company that will act as the beneficiary of the payment or your private name and full address. c. The name and full address of your bank,your account number,account name and the branch code of your bank This is to enable us seek for approval from the appropriate ministry and top authorities concern with the fund release approval into your norminated account. Awaiting your response asap and God bless. Best regard