Dear Beneficiary, 

I write to inform you that your file has been submitted to my desk for proper verification before 
final approval for the release of your funds, which is now in the Federal Reserve Account. After a 
careful study of your file by the ECONOMIC FINANCIAL CRIME COMMISSION Mr Ribadu A Daigo CP, I 
discovered that you have suffered a lot in the course of receiving your payment. Your inability to 
claim it as a result of miss-information and miss-representation on the part of your local 
representatives both at the Capital Bank, International bank, First Bank of Nigeria Plc and the 
Central Bank of Nigeria (CBN), who have been presenting irregular and incomplete information to the 
Central Bank of Nigeria, which is the Apex Bank in Nigeria and the only Bank that is Authorized by 
law to effect all international transfer either by, Commercial Banks, Government or the private 
sector. 
Be informed that no single dollar goes out of Nigeria without the knowledge and consent of the CBN. 
Therefore, if Capital Bank or First Bank must wire any funds out of this Country, it must be done 
through the Central bank of Nigeria (CBN), which remains the supervisory body to all Banks in the 
Federal Republic of Nigeria. In addition, Nigeria is so corrupt to the extend that a layman can 
wake up one day and send fax or call a beneficiary telling him that he is in charge of making 
payments to all contractors because, he has access to phone, fax and internet and because he has 
access to the beneficiary's information through some unscrupulous element/staff of the bank. And 
because the beneficiary is very anxious, confused and do not know who and what to believe, will 
co-operates with the would-be angel who is a nobody. These fraudsters have done a lot of damages to 
the image of this great country called Nigeria, they impersonates Bank Directors, The Governor of 
Central Bank, the Vice-president and even Mr. Pre

The duty of Mr. President and the Federal Executive Council is to approve the award and payment of 
any contract, while the Federal Ministry of Finance, through the office of the Accountant General 
of the Federation, which is my office, will recommend the said beneficiary and such contract claim 
to the Governor of the CBN for prompt payment. Meanwhile, many fraudsters must have contacted you 
claiming to be Governor of CBN. Note that there is only one Governor of Central Bank, which is 
Prof. Charles Soludo. Now how do you know the real and genuine Governor? This is where you are 
confused, those who are asking you to pay $400 today, $700 tomorrow and $1000 next tomorrow can 
never and will never be Prof Charles Soludo but fraudster, who make all ends meets through this 
ways, they are all over the country and we are doing all our best to put them to where they belong. 

I want to assist you realize your dream, I will normalized all your documents, open a new and 
unadulterated file for you and apply for the payment from the Federal Reserve Account and submit 
your file to the real and genuine Governor of Central Bank of Nigeria for unconditional release of 
your funds. Meanwhile, I am not asking for a cent to do all this for you, but I want to prove to 
you that not all Nigerians are crooks, fakes and fraudsters, as it seems to be. Rather, majority of 
us are responsible, reliable and God fearing human beings, people of high moral and integrity. 
However, I believed that you will appreciate my good gesture/efforts and reciprocate accordingly 
when you finally receive your long and over-due contract funds. 

If you are ready and prepared to work with me, you must keep this confidential, just between you 
and me. Also you are to forward to me through this medium, all information relating to your 
contract claims, a copy of your international passport or driver's license for proper 
identification and to enable me know that, I am dealing with the real and genuinebeneficiary. 

Best regards, 
Jubril Gambari

Accountant General of the Federation