Dear Friend,

My Compliment to you,

I guess this letter will come to you as a surprise since I had no previous
correspondence with you. I am sending you this mail on behalf of the tender
board of Independent National Electoral Commission (INEC) Chairman, Barrister
Philip Umeadi. We came across your contact in our search for a reliable person
to handle a very confidential transaction involving the transfer of Nine
Million, Five Hundred and Seventy Thousand United States Dollars (US$9.570M).

product of an over invoiced contract awarded in 2005 by INEC to a foreign

electoral registration.

The contract has just been executed and payment of the actual contract amount
has been paid to the foreign contractor. The balance of the actual contract is
what my colleague and I now want to transfer out of Nigeria into a reliable
foreign account for our personal use.

As civil servants we are not allowed to run foreign accounts. Hence we have
chosen you to front and support us as the beneficiary to be paid. If you are
interested in the proposal kindly get back to me by sending me your letter of
acceptance along with your direct telephone and fax numbers. For your support
and partnership, please reply me to negotiate your fees or the percentage you
wish to be paid when the funds are transferred into your bank account.

Further details about this transaction will be discussed in the subsequent
correspondence. Note also that the particular nature of your business is
irrelevant to this transaction and all local contacts and arrangements are in
place for a smooth and successful conclusion of this transaction.

that you cannot and will not be compelled to assist us if you are not disposed
to it.

Thank you as I await your response.

Sincerely,

Dr. Ahmed Suleman.