INTRODUCTION

[DR. RUFUS PEPPLE]

Dear Sir,

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 our
own foreign accounts. 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 meager $5.0M (FIVE MILLIONUS 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 we will be sure of our full compensation?
For some time now, this fellow has refused to contact us, and all efforts
to reach him have failed so far. We cannot keep crying over this misfortune,
but we have to forge ahead.

We are therefore seeking your assistance so that the remaining amount 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 has been said due to our sensitive positions, we cannot afford a slip
in this transaction neither can we proceed with you without getting full
guarantee from you that our shares will reach us safely after the money
has reached your bank account! There must be a convincing way for you to
assure us of this.

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

Please, treat with the strictest confidentiality and utmost urgency.


Yours faithfully,


Dr.Rufus Pepple