Good day to you.

I hope this letter meets you well, I am sorry if I have intruded on your
privacy or barged in on you without your permission.I have a very
rewarding project which I think will be beneficial to both of us putting
trust,confidentialty and most of all the fear of God into focus. If after
going through this email you do not find it interesting please disregard
it and send me a formal response.I was a member of the Abuja National
stadium building and organizing committee of the just concluded "ALL
AFRICAN GAMES" which was organized and hosted by Nigeria but before now I
have been a director of sports in the Federal Ministry of Sports and Youth
Development.We were appointed over 3 years ago to supervise the building
of the ultra modern Abuja National stadium, putting in place all
equipments needed for the completion of the stadium which is acclaimed to
be one of the best in the world today and also involved in the planning
and hosting of the games.This project cost the government of Nigeria
millions of dollars.

The stadium project has been completed,all equipments put in place and
commissioned and used for the All African Games tagged "ABUJA 2003".The
accounts have been rendered to the government satisfactorily and we have
received commendations for a job well done.During the construction,
planning and execution of this project,as the chairman of contract award
committee I was able to make some money for myself through contract that
was awarded to Dewolfgang Gmbh which I over-invoiced to the tune of
USD18.5M with the help of Dewolfgang contractor.All I want you to do is to
assist me in clearing this amount while standing in as the owner and
director of Vacknol Nigeria International Limited in whose name I made as
the beneficiary of the funds.Vacknol Nigeria International Limited is an
international company and could have a company anywhere in the world the
mostimportant thing been that it is registered here in Nigeria as a
limited liability company in line with the company and allied matters
decree of Nigeria which I have since done, I have also in my possession
some contract document which will act as proof that Vacknol Nigeria
International Limited executed the contract as a sub contractor under the
Dewolfgang Gmbh who is the major contractor that executed the contract
that was over -invoiced.

On the payment of this money to you as the supplier in the name of Vacknol
Nigeria International Limited because I will apply for the transfer in
this name,and you as the director of the company. I will come to meet with
you so that we can both sit down and discuss further,what kind of business
we will enter into or if need be expand your already existing business,
but actually I hope to establish a five star hotel and go into real estate
development as these are life time businesses that I know are of high
yeild interest any where in the world.I know you will be entitled to some
percentage of this money as compensation for your efforts, Please feel
free to indicate what you will take from this amount,as this is very
important to me before we commence proceedings.I will tell you more about
this when I hear from you.

Best Regards.
Andrew