FROM: MR DAVIS C. EMMANUEL 
LAGOS, NIGERIA 
Fax: 234 1 7594877 


ATTN: THE PRESIDENT/CEO 

Dear Mr. Bruce Last,

           REQUEST FOR URGENT BUSINESS RELATIONSHIP. 

First I must solicit your confidence in this subject. This is by virtue of its nature as being utterly confidential and top secret. A member of the Nigeria Export Promotion Council (NEPC) who was of the federal government delegation to your country during a trade exhibition gave your particulars to me. I have decided to seek a confidential operation with you in the execution of the deal described hereunder for the benefit of all the parties and hope that you keep it top secret because of the nature of the business. 

Within the ministry of petroleum resources where I work as a director of engineering and project, and with the co-operation of four other very top officials, we have under our control as overdue contract payments, bill totaling Thirty One Million United States Dollars, which we want to transfer to a foreign account, with the assistance and co-operation of a foreign company to receive the said funds on our behalf or a reliable foreign individual account to receive the funds. 

The source of the fund is as follows: during the last military government here in Nigeria which lasted about eleven months, government officials set up companies and awarded themselves various contracts which were grossly over-invoiced in various ministries. The present civilian government is not aware of the atrocities committed by their predecessors as a result, we have a lot of such over invoiced contract payments pending which we have identified floating at the central bank of Nigeria ready for payment. However by virtue of our position as civil servants, we cannot acquire this money in our names. I was therefore delegated as a matter of urgency by my colleagues to look for an over seas partner into whose account we would transfer the sum of US$31,000,000.00 (THIRTY ONE MILLION UNITED STATES DOLLARS) Only hence we are writing this letter. 

Since the present government is determined to pay foreign contractors all debts owed so as to maintain amiable relationship with foreign governments and non-government financial agencies. We have decided to include our bills for approval with the co-operation of some officials of the federal ministry of finance (F.M.F) and the central bank of Nigeria (C.B.N). We are seeking your assistance in providing us with a good company account or any other offshore bank account into which we can remit this money by acting our main partner and trustee or acting as the original contractor. This we can do by swapping of account information and changing of beneficiary and other pertinent information to apply for payment. By this act, we would be using your company information to apply for payment and prepare letters of claim and job description on behalf of your company. This process would be an internal arrangement with the departments concerned. 

I have the authority of my partners involved to propose that should you be willing to assist us in this transaction, your share as compensation will be US$6.2 million (20%), US$21.7 million (70%)for us and US$3.1 (10%) for taxation and miscellaneous expenses. 

The business itself is 100% safe, provided you treat it with utmost secrecy and confidentiality. Also your area of specialization is not in hindrance to the successful execution of this transaction. I have reposed my confidence in you and hope that you will not disappoint me. You may fax to my home fax number: 234 1 7591232 to indicate your willingness in assisting us. I will bring the complete picture of the transaction to your knowledge when I have heard from you. 

Thanks for your co-operation. 

Yours faithfully 

Mr. Davis C. Emmanuel 




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