Dear Sir,

=C2=A0URGENT BUSINESS PROPOSAL

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It is with trus= t and confidence that l write to make this urgent and important business pr= oposal to you.I am a Senior Accountant with the Nigerian National Petroleum= Corporation (NNPC) here in Lagos, Nigeria.

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The purpose of this lette= r is to seek for your urgent assistance in securing the worth of an already= executed remunerated contract number NNPC/PED/1140/LAGREF/99, executed to = the NNPC by foreign contractors and the contract sum was deliberately over = invoiced (inflated contract values) to the tune of Seventy six Million, Fiv= e Hundred Thousand United States Dollars (US$76,500,000.00) only. The origi= nal contractors have been paid following the completion and commissioning o= f the various contract and they are unaware of the over invoicing.<= /div>

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Pr= esently this fund has been approved for payment but still floating in Centr= al Bank of Nigeria (CBN) suspense account awaiting activation.

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Howeve= r since the initial contracts were executed by foreign firms, only a foreig= n firm can also make claims or act as a beneficiary for the purpose of tran= sferring this money out of Nigeria, l and my colleagues agreed together to = contact you for urgent assistance, we are in control of all the procedures = and we have the capability to manipulate any kind of difficulty we may come= across during the transaction.

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Your assistance will be needed for tw= o main reasons: -

1. As senior governm= ent employees, We are not permitted by the Nigeria law to operate foreign a= ccounts.

2. You will assist us to arra= nge on investment potentials and prospects in your country.

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I and my = colleagues also has agreed unanimously to compensate you with 30% of the to= tal sum if you assist us to transfer this money in your nominated bank acco= unt 10% will be set aside to offset incidental expenses that might be incur= red by either of us in the course of the project.

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The remaining 60% s= hall be our due share. All necessary arrangement required for a speedy conc= lusion of this transaction have been put in place with top officials of the= Nigerian Federal Ministry of Finance and the Central Bank of Nigeria to en= able us conclude the whole transaction within 14 working days.

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What i= s required from you is as follows: -

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Your bank details to be used in= obtaining payment approval.

b. The na= me of the account to be used as beneficiary

= c. Your private phone and fax numbers for easy communication.=

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T= he nature of your company=E2=80=99s business is irrelevant to this transact= ion.

It is also very important to info= rm you that this transaction and information shall be handled with absolute= secrecy and confidentiality, because this deal involves some high ranking = Nigerian government officials who would not want to be involved/mentioned i= n any form of scandal, should this deal be made open/exposed.

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We shal= l appreciate your acceptance to assist us to conclude this transaction in n= o distant time.

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Endeavor to contact me through my direct Email:

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We are urgently waiting to hear from you.

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My best regard and God ble= ss

MR. Orji O.j

Mobile:+234-081339= 74621

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