FIRST BANK OF NIGERIA PLC<*xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />

<*xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" />MARINA, LAGOS-NIGERIA.

INTERNATIONAL TRANSFER DEPT.,

CHEQUE/DRAFT DEPARTMENT

TELEGRAM: FBNFOREX

Dear: Sir/Madam,

I am Mr. Tanko Isah, Director Allocation department. First Bank of Nigeria Plc, Marina Branch, Lagos. My office monitors and controls the

Affairs of all banks and financial institutions in Nigeria concerned

With all foreign claims and payments, I am the final signatory to any transfer or remittance of huge funds moving within banks both on the local and international levels in line with foreign claim settlement.

I have before me list of funds, which could not be transferred to some

Nominated accounts, as these accounts have been identified either as

Ghost accounts, unclaimed deposits and over-invoiced sum etc.

0n this note, I wish to have a deal with you as regards to an unpaid

Fund. I have a file before me and the data's are correct and

un-tampered. As it is my duty to recommend the transfer of these surplus funds to the Federal Government Treasury and Reserve Accounts as unclaimed deposits,

I have the opportunity to write you based on the instructions I received two days ago from the Foreign Debts reconciliation dept to submit the List of payment reports / expenditures and audited reports of revenues. Among several others, I have decided to remit your claim sum following my idea that we can have a deal/agreement and I am going to do this legally.

My conditions:

1. The sum of USD$9.7M only will be transfer into your account after the processing of all relevant legal documents with your name as the

main beneficiary, the transfer will be made by Draft or telegraphic

Transfer (T/T), confirmable in 3 working days.

2. This deal must be kept secret forever, and all correspondence will be strictly by email / telephone, for security purposes.

3. There should be no third parties as most problems associated with your fund release are caused by your agents or representative.

If you AGREE with my conditions, l advice you to send the following:

A: Your Full name and address

B: Your direct telephone number

C: Sex

D: Occupation.

And the transfer will commence without delay as I will proceed to fix

Your name on the Payment schedule instantly to meet the three days

Mandate.

I hope you don't reject this offer and have these funds released to you.

I am waiting for your reply soon.

Yours sincere

Mr. Tanko Isah.