Dear Partner to be,

First, I must apologise to you for using this medium to communicate to you
about this project and It is my great pleasure in writing you this letter
on behalf of my colleagues and myself.

DESCRIPTION OF PROJECT:My committee - The Niger Delta Development
Corporation(NDDC)-which is in charge of managing and supervising the
disbursement of oil sales revenues for the Nigerian government which
covers payment to foreign and local contractors,who had executed contracts
for our country.The revenues under our control runs into several hundred
of millions of dollars and using my position as Executive Director in
charge of projects,I and other colleagues in the NDDC are currently in
need of a foreign partner with whose bank account we shall transfer the
sum of Forty Nine Million Five Hundred Thosand United States
Dollars($49.5m).
To do this, we will need your cooperation as a foreigner who
could front to receive the fund on our behalf.

SOURCE OF FUND: The amount represents a percentage of the total
contract value executed on behalf of my ministry by a foreign contracting
firm which we over-invoiced. Though the actual contract value has been
paid to the original contractor, leaving a balance to the tune of the
amount aforementioned, which we have in principle secured approval to
remit by telegraphic transfer (T.T) to any bank account, you will provide.

PROCEDURE:This is because as top civil servants, we are not allowed by law
of the land to own or operate bank accounts outside our country for now.
We are seeking your assistance in providing a company's account or any
other offshore bank account into which we can remit this money by acting
as our main partner and trustee or acting as a sub contractor. This will
involve the swapping of account; changing of beneficiary name;and other
forms of documentation.

I have the authority of my partners to propose that should you be
willing to assist us in the transaction, your share of the sum will be 10%
of the U$49.5million,80% for us while the balance will be set aside for
refund of all expenses incurred during the process of the transaction.

The transaction, although discrete, is legitimate and there
is no risk or legal disadvantages either to ourselves or yourself now or
in the future as we have put in place perfect mchineries that will ensure
a hitch free transfer into your account upon acceptance.

The transfer will be effected to your account within ten-fourteen
(10-14) working days as soon as you furnish me with a suitable bank
account and company name and address with all your contact numbers
including fax number.

Expecting your response and thank you for your cooperation.

Sincerely,

Anderson K. Eseimoku