Dear Sir,

MUTUAL BUSINESS PROPOSITION

I got your contact as a result of my discreet search for a trustworthy
foreign partner in your country. I know that the content of this mail will
come as a surprise to you, since we had never met before. You see, I
believe that direct personal foreign contacts are better made this way,
hence this mail to you. I am particularly interested in dealing with you
because I expect you to be reliable and trusworthy.

My name is Mr. Joshua Douglas. I am an Accountant with the Nigerian
National Petroleum Corporation (NNPC). I am interested in entering into
business partnership with you as my foreign partner if you can cooperate
and assist us in securing the sum of US$45.5 Million (Forty five Million,
five hundred thousand U.S dollars only). This amount in question is a
proceed which came from over invoiced payment. The original contractor has
been fuly paid, leaving this over over-invoice amount floating unpaid.

Since I am still in active government service, it is not possible for me
to receive this funds in my name as it is against the Civil Service Code
of Conduct Bureau. Hence, I will present you officially as the beneficiary
of the US$45.5 million. We shall engage the services of an accredited
Attorney here who will act on your behalf to process/obtain all necessary
documents/approvals and payment application for the fund to be released to
you as the bonafide beneficiary. All documents/approvals obtained for the
payment will be sent to you for your perusal and record purposes. I
consider this a once in a life time opportunity to get the needed funds
with which to secure my future and that of my family after my retirement.

To demonstrate my willingness to conclude this deal with you, after the
US$45.5 million has been transferred into your bank account, my two
colleagues and myself have agreed to share the funds with you in the ratio
of 30% for you and 65% for us. The remaining 5% will be used to offset all
expenses during the transaction. After the funds has been safely
transferred into your bank account, you will help us to invest our shares
in a very good profitable venture in your country. Be rest assured that
this transaction is to our mutual benefit and will not affect any of us
negatively both now or in future. Because immediately the fund is
transferred into your bank account, all evidence regarding to the
transaction will be destroyed to avoid traces in future. With your full
co-operation, I guaranttee you that this US$45.5 million will be
transferred into your bank account within 14 working days upon the
commencement of the transaction. All I require from you is your
transparent honesty and commitment to our success together.

Let me know immediately your response to this proposal. Please, treat this
offer as TOP SECRET because we need to conclude this deal with absolute
confidentiality and trust.

I look forward to receiving your earliest reply.

Sincerely yours,
Mr. Joshua Douglas
Phone: 00-234-703-9443322