Nigerian National Petroleum Corporation
Secretariat Complex, Rm 12&16
Falomo-Ikoyi Lagos-Nigeria

Dear Sir,
I am a the chairman of the Contract Review Panel with the Nigeria National Petroleum Corporation (N.N.P.C.). My duties include evaluation, vetting and approval for payment of contracts and services rendered for the (N.N.P.C ). I head this panel in charge of Contract Review and Payment approvals. I came to know of you in my search for a reliable and reputable person to handle a very confidential transaction great magnitude that involves the transfer of large sum of money into a foreign account between two people, that is me and you only,no third party, I made up my mind to prosecute this transaction with you only- because of the amount involved There were series of contracts executed by a Consortium of ABB Lumus, J.G.C. Corporation of Japan Bouygues Offshore and a Joint Venture of Spiebatigoles and Dresser GMBH of Germany. The original value of the contracts were deliberately over-invoiced to the sum of (US$18,732,000.00) which has recently been approved and now ready to be transferred being that the companies that actually executed the contracts have been fully paid and the projects officially commissioned. Consequently, I am willing to transfer the total amount into your account for subsequent disbursement. The trust reposed in you at this juncture is enormous, in return, I have agreed to offer you 20% of the transferred sum, while 5% shall be set aside for any incidental expenses during the course of the transaction. You will then be mandated to revert the balance 75% in to a private Bank Account in my name in your country in due course. You must however NOTE that this transaction is subject to the following terms and conditions; my conviction of your transparent honesty and diligence.

Modalities have been worked out at the highest levels of the Federal Ministry of Finance, and the Presidential Task Force on Contract Payment for the immediate remittance of the funds within 9 working days subject to your satisfaction of the stated terms. My assurance is that your role shall be totally risk free. To accord this transaction the legality it deserve and mutual security of the funds, the whole approval procedures shall be officially and legally processed with your name and any company you may nominate as the bonafide final beneficiary, and I shall also make sure that this transaction is backed by an agreement deed.

Please I want you to understand that this business is between me and you only, and that I shall invest in your company my share of the funds.Mind you this is but a legitimate transaction with you only. Kindly contact me immediately by a return e-mail and while you (MUST) include your Telephone and Fax numbers because I would not want to totally prosecute this money transfer business with you on email, the email aspect of it has to be partial considering the amount of money involveed. Please quote this reference number (JL/CRP/521/LA) in your response.
Best regards,
MR. JAMES LAPITE
Chairman (C.R.P)