First, I must solicit your confidence in this transaction, which is of mutual benefit. This is by virtue of it's nature of being utterly confidential.I am sure and have confidence of your ability, and reliability to prosecute a transaction of this great magnitude. We are top Officials of the Federal Government Contract review Panel who are interested in importation of goods into our country with funds which are presently trapped in Nigeria. In order to commence this business,we need your assistance to enable us transfer funds into your account. Asmembers of the Contract Review Panel set up by the Government of Nigeria toreview all contracts from 1983 to the present,we have identified a lot ofinflated contract funds which are presently floating in the Central Bank of Nigeria ready for payment.

By virtue of our position as Civil Servants and members of this Panel, we cannot acquire this money in our names, in this regard I have been delegated by my colleagues of the review Panel to look for an overseas partner into whose account we would transfer the sum of US$21,320,000.00 ( Twenty -One Million, Three Hundred and Twenty Thousand United States Dollars) hence we take the liberty to writeyou. The money will be shared as follows:-

Please note that this transaction will take between 7 to 10 working days from the date of receipt of the following information by Fax 234 1 7599159,Your Company's signed and stamped letterhead with atranscribed "Text" which we would send to you upon receipt of your reply with a letter of interest.The above information will enable us write letter of claim, and Job description by using your Company name to apply for payment for the above stated amount.
Please acknowledge the receipt of this letter using the above Fax number.

Thank you very much for your quick response . I received your email and I am sending to you this detailed message with the details of how we intend to get the funds out to your account quietly and smoothly. I have discussed your response with my colleagues, and with our acknowledgement of your apparent understanding of the need for strict privacy in the transaction of this magnitude, we make bold to give you the details of the perfected modalities for the projects prompt realisation 100% risk free and timely. As top government functionaries who are about to retire and take active role in the next political dispensation/democratic election in my country, we have to keep this transaction strictly confidential so as to protect our future political career and personal integrity. We hereby reassure you as the originators of the pending project that if you follow our instructions religiously, accordingly and promptly,the project will be 100% completed in at most 5 to10 banking days from the receipt of your requirements.Under our perfected modalities for a prompt finalisation of the project, it is absolutely risk-free and fail-proof. We realise the necessity of confidence and trust as reposed on us all as partners,being necessary for building the solidarity disposition to be maintained by us in the furtherance of the prompt realisation of our desire. In total recognition of this spirit, we guarantee to you, that neither your interest nor that of your company will be brought to odiom by reason of this project. You can count absolutely on this as we will not let you down.

Your Requirements:To meet with the total guarantee given above, it is absolutely essential for us to officialise the process of the funds transfer, making it take the semblance of a transfer of contractual payment for a contract, which under our modalities will be officially perceived to have been executed by your company for the NIGERIAN NATIONAL PETROLEUM COOPERATION (NNPC), while the very nature of this project as an organised deal, will remain in our(partners only) exclusive knowledge. Please do not let us down.To formalise the project, we are sending along with this email message, A SPECIMEN APPLICATION FORM needed for officializing the project, towards perfecting our modalities for the funds transfer. As a contract payment you should fill out this form properly,date it, sign it and despatch it to us promptly by fax, on my confidential Tel/fax.-234 1 7599159.This will enable us officialise the project. Or you could also send via email. Keep the original safely as they may ultimately be needed at the instance of the project finalisation.

Once more, there are no risk involved at all as this is a completely confidential transaction. We are presently handicapped because we lack a viable partner who has a foreign account and is ready to financially assist us in finalizing this urgent business, this is due to restive laws of the Federal Civil Service of Nigeria which forbids us government workers from having foreign accounts. By virtue of our position(By Tender Board/Contract Awards Review and Payment Approval Committee) it is ordinarily and exclusively our duty to validate all payments of contractual moneys to contractors for contracts executed for all Federal Statutory Corporation of our past Federal Military regime. Under our modalities for prosecuting this project to a prompt finalisation, it is our intention that upon receipt of the duly typed Payment Information From you, we shall validate the claim,make a customary writing report, that your company executed a contract for the Nigerian National Petroleum Cooperation (NNPC), and it is by virtue of the contract, entitled to the payment of theUS$21,320,000.00 that we want to transfer. This report will validate the bonafide of your claim and confirm you as the contractor beneficiary of the funds and therefore entitled to an allocation of an Exchange Control Approval number for the release of theUS$21,320,000.00, by the Federal Ministry of Finance, and subsequent remittance of the funds to your nominated bank account (for us all) by the Central Bank of Nigeria CBN), which is the banker for all Federal Statutory Corporation in my country and paying bank. All the Federal Ministry of Finance does after our validation report is to issue the final Exchange Approval Order Number as a bureaucratic satisfaction of contractual funds release procedure. In effect,once the Contract Awards Review and Payment Approval Committee has validated a claim, the Federal Ministry of Finance is bound to approve same, this is why we have an unflinching confidence in the safety of our arrangement. The transaction will be a Bank to Bank affair. From the foregoing, you are therefore able to appreciate why we have hammered on the absolute necessity of our maintenance of confidentiality of the project and the transfer even after we have disbursed the money after arrival in your account.