Dear Sir/Madam

I got your contact after a careful study of your country's business/trade directory.

I am one of the Senior External Auditors in the office of the Auditor General of the Federal Republic of Nigeria. Four (4) months ago, I led a three man audit panel to balance the books of the Apex Bank (Central Bank of Nigeria). In the course of our duties, we discovered that the sum of (US$25,500,000.00) million (Twenty - Five million, Five hundred thousand US dollars) has been lying in a suspense account with the Apex Bank since 1998 without beneficiary(ies).Further investigation revealed that this sum accumulated as a result of over-invoiced executed contracts influenced by past retired Military Government personnel and was unclaimed due to transformation of the new democratic government.

After careful deliberations, we (my colleagues and I) unanimously agreed to transfer this sum of (US $25,500,000.00) million into a foreign account for investment purposes hence we are seeking your assistance and co-operation to achieve this objective. We have put all modalities in place to apply for the transfer of this fund to you or your company as contract payment having completed a contract we purportedly awarded to you.

However, we have successfully transferred this fund through diplomatic seal to our offshore payment bureau in overseas on the grounds that it was meant for the payment of a foreign contractor. We therefore, solicit that you receive this sum into your account on our behalf from the offshore payment office.

Note that we will arrange all the papers needed and the approval for the release of this fund with a documented evidence of the contract executed to enable swift remittance into your account without any hitch. Therefore, there is no risk whatsoever either now or in future.

If need be for you to visit the offshore office, you would be assisted by a protocol officer to open an account were the money would be lodged after payment then transfer to any account you wish thereafter. You will get 20% of the entire sum, 70% for us, while 10% has been earmarked to cover all expenses such as Tax, Transportation, Telecommunication bills. etc incurred by you in actualising this transaction. It is important to state that all parties would be protected by a silent but strong agreement which greatest tenet would be strictly confidential, as we are civil servants still in active service. If you are interested, contact me through my e-mail address or phone (234-8033117530). Please include your private phone, fax and mobile numbers to enable me call you for verbal discussion.

I look forward to your prompt reply.

Best regards,

ALHAJI IBRAHIM MANTU. --------------------------------