Attn: President/M.D.

Dear Sir, Request for Urgent Business Relationship

HARRIMAN AWELE
TELEFAX - 234-90-407601
LAGOS-NIGERIA

Attn: President/M.D.

Dear Sir,

Request for Urgent Business Relationship

Re: Transfer of US$30.5M AMERICAN DOLLARS INTO YOUR ACCOUNT

I, on behalf of my colleagues from different Federal Government
of Nigeria Parastatals, decided to solicit your assistance as regards
the transfer of the above mentioned amount into your bank account.
This fund accrued from the over-invoicing of various contracts
awarded in my parastatal to certain foreign contractors some time
ago.

We, as holders of sensitive positions, in our various parastatals,
were mandated by the Federal Government to scrutinize all payments
made to certain foreign contractors and we discovered that some of
the contracts they executed were grossly over-invoiced either by
omission or commission. Also, we discovered that the sum of
$35.5M (THIRTY-FIVE MILLION, FIVE HUNDRED THOUSAND US DOLLARS ONLY)
is lying in a suspense account, although the foreign contractors
were fully paid their contract entitlements after executing the
said contracts.

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

However, we have succeeded in transferring some of this over-invoiced
money, precisely $5.0M (FIVE MILLION US DOLLARS ONLY) was transferred
into a foreign account in MOROCCO (North Africa) but the provider of
the account in Morocco is up to some mischief and has refused to
comply with the earlier mutual agreement by insisting that the total
amount be paid to his account before disbursement will take effect.
If for a meagre $5.0M (FIVE MILLION US DOLLARS ONLY) we are not
compensated, is it when the balance of $30.5M (THIRTY-FIVE MILLION,
FIVE HUNDRED THOUSAND US DOLLARS) is transferred that will be sure of
our full compensation?

We are therefore seeking your assistance so that the remaining amoutn
of US$30.5M 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, while 5% of the sum will be set aside to
offset any expenditure that would be incurred by either of the parties
in then course of execution. So far, much have been said due to our
sensitive positions, we cannot afford a slip in this transaction
neither can we give out our full identities as regards our respective
offices; but where relationship is established and smooth operations
commences, you will be furnished with details of all you deserve to
know.

I am at your disposal to entertain any question(s) from you with
respect to this transaction, so contact me immediately through the
above fax or telephone numbers for further information on the
requirements and procedure for this transaction.

Please, treat with the strictest confidentiality and utmost urgency.

Yours faithfully,

HARRIMAN AWELE