FROM HSBC BANK LONDON

[HSBC BANK PLC LONDON Date: Tue, 02 Aug 2005 23:03:43 -0700]

HSBC Bank PLC Moore Stephens Warwick Lane (H.S.B.C.BANK PLC)

File Ref: HSBC/006/WT

Total No: Pages= cover +01

Tel:447040104107

Tel:447075055815

Email:johnbond@hsbcbankplclondon.com

London EC4P 4BN HSBC Bank PLC

27/32 Poultry London EC2P 2BX

FSA, United Kingdom

If you do not receive all pages, please call us immediately.

From:Sir,JOHN BOND

Chairman of London-based banking giant HSBC Holdings PLC.

To:BENEFICIARY,

RE- PART PAYMENT OF $10 MILLION USD APPROVED.

CONGRATULATION TO YOU, PLEASE CONTACT IMMEDIATELY.

This is meant for the payment from our ordering customer Federal Government of Nigeria for the further Credit to your bank account. With all due respect our bank has obliged to credit your account with instruction quoting reference payment code which the Federal Government of Nigeria uses to encode their consolidated crude oil reserved account with us and this is as per agreement existing between this bank, World Bank, International Monetary Fund and the Federal Government of Nigeria.

In line with LONDON Financial and allied conduct, your account will be credited as soon as you reconcile the 0.2% handling charges or you may advise us to deduct the total value and transfer the balance to your account.

Should you be willing to accept deduction, our bank is thereby urging you to, as a matter of urgency to call or contact the Governor of Central Bank of Nigeria PROF.CHARLES SOLUDO for brief and please request him to issue the Deduction Clearance Certificate to you which will be legally endorsed by you as the beneficiary to enable us have the legitimate right to deduct 0.2% as handling charges from your principle amount.

Please be warned as our bank will not tolerate any second party involvement or Nigeria local representatives, you are advise as a matter of urgency to call or contact the Governor of Central Bank of Nigeria PROF. CHARLES SOLUDO on 234-8033979342 or Email to (charlessoludo@centralbank1.net)

for brief on the modalities of how you will be paid and to give attention to any of this instruction due to irregularities involved in the activities of Nigerian Banks and it’s officials. Prior to our banking regulations, final credit shall be made to your account upon receipt of 0.2%-handling charges or the Deduction Clearance Certificate.

note:please make sure you attached all your informations while contacting the central bank of nigeria.

(1)YOUR:BANK INFORMATIONS

(2)YOUR:TEL NUMBER

(3)YOUR:FAX NUMBER

(4)YOUR:MOBILE NUMBER

(5)YOUR:FULL NAME

(6)YOUR:COMPANY NAME

Yours faithfully,

Sir JOHN BOND

Chairman of London-based banking giant HSBC Holdings PLC