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Urgent/Confidential


                                            58 Marina,
                                            Lagos,
                                            Nigeria.

                URGENT/CONFIDENTIAL

My name is Alex uwa a senior accountant with the Federal Ministry of Finance. I shall like to seek your partnership in transfering the sum of Ten Million dollars ($10,000,000.00) out of the account of the Federal Government of Nigeria.

SOURCE OF FUNDS: This amount Emanated from a contract executed at the Nigeria National Petroleum Corporation in 1982. The bonafide Contractor had been paid the real value of the executed contract amount. Ten million dollars is the total of the over invoiced amount which the Contractor put for our benefit, but with the death of this foreign Contractor we have been unable to get this amount.

We shall like to present you as the next of kin so that we can use our position to approve this amount in your favour for our mutual benefit.

SHARING: You shall get 10% of the total sum while 80% will go to us. 10% will be used to reinburse any expenses incured on both sides during the course of the project.

It is my hope that this shall mark the beginning of a fruitful collaboration between us.

I await your immediate response by E-mail.

Best Regards,
DR ALEX UWA.









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