Attn : Dear Friend 

Good Day to you, allow me to introduce myself, I am DR DANIEL TINUBU; 
My colleagues and I are top officials of the Federal Government 
Contract Review Panel, who are interested in importation of goods into our 
country with funds, which are trapped in Nigeria. In order to commence this 
business we solicit your assistance to enable us transfer into your account 
the said trapped funds. 

However, by virtue of our position as civil servants, our past chairman 
of the board who has now been appointed as the foreign envoy to the United 
Kingdom(Nigerian Ambassador to England ),and members of 
this panel, we cannot acquire this money in our names. I have therefore been delegated 
as a matter of trust by my colleagues of the panel to look for an overseas partner into whose account we would transfer 
the sum of US$6,500,000.00 (SIX MILLION, FIVE HUNDRED THOUSAND UNITED 
STATES DOLLARS), hence we are writing you this letter. 

We have agreed to share the money thus: 

1. 30% for the Account owner (you). 
2. 60% for us (The officials). 
3. 10% to be used in settling taxation and all local and foreign 
expenses. 

It is from the 60% that we wish to commence the importation business. 
Please note that this transaction is 100% safe and we hope to commence the transfer 
latest seven (7) banking days from the date of receipt 
of the following information, i. Your Name, ii. Your Companyls Name and 
address & iii. Your Telephone and Facsimile Numbers. 

The above information will enable us understand that you are truely interested. 

Looking forward to doing this business with you and solicit 
your confidentiality in this transaction. Please acknowledge receipt of 
this letter using the above e-mail address. I will bring you into the complete 
picture of this pending project when I have heard from you, and will also 
furnish you with my oficial tel/fax numbers when I am hear from you. 

Please be informed that the above matter should be treated as confidential 

Yours faithfully, 

DR.DANIEL TINUBU