FAX#: 234 - 1 -759 5783
TEL/FAX: 234 - 1 - 288 1489

Dear Sir,
I am Mr.---------------, a Senior Accountant with the National Electric Power Authority (NEPA). I came to know of you in my search for a reputable institution/person who can handle a very strictly, confidential transaction which involves transfer of a reasonable sum of money to a foreign account.
Presently, there is Twelve million United States Dollars ($12,000,000.00) only, in my department awaiting remittance. I was a member of the contract award committee that monitored the award and execution of a contract of US$145M by a foreign firm, my colleagues and my self over invoiced this contract and declared US$145M.
After the successful execution of the contract, and the original contractor paid his US$145M, we now have US$12M that we can only claim with the assistance of a foreign firm.
I now seek if you would permit the said funds to be remitted into your personal company account, so that the money so remitted will be shared mutually among the parties concerned, including you.
However, I would wish to receive your personal assurance that you would not sit on the money when it goes into your account. More importantly, you keep confidential this transaction, in order not to tarnish the confidence reposed in the officials involved in this transaction.
Tentatively, we have agreed that 70% of the money goes to the officers where this money originated, 20% to the owner of the account, while 10% would be used to defray whatever expenses that may be incurred in the course of this transaction.
You are expected to forward to me through the above telefax number, the following details:

a) Name of Bank where you want the money to be transferred;
b) Account number and name of the account;
c) Bank address, telephone, fax and telex number;
d) Your personal telephone and fax number
Be informed that on the completion of this business, I will use my share of the money to procure goods from your company or any company you may introduce.
Do not contact your bank yet because payment justification is going to be provided by the CENTRAL BANK OF NIGERIA to your bank.
Finally, on acceptance of this request, please reply through the above fax number 234-1-759 5763 Tel/fax 234-1-288 1498. This is to guarantee the confidentiality of your interest.
Best regards,