Dear Friend,

Sir,

I got your reference from your country's internet trade directory. I hope=
 you would know the essence of my contact with you. I sincerely promise t=
hat the deal is 100% risk-free to both sides, hence our top powers to exe=
cute it.

My name is, Engr. Tony C. Chukwueke, Head of the above department of Petr=
oleum Resources (DPR). My term of reference involves the award of contrac=
ts to multinational companies. My office is saddled with the responsibili=
ty of contract award, screening, categorization and prioritization of pro=
jects embarked upon by Department of Petroleum Resources (DPR) as well as=
 feasibility studies for selected projects and supervising the project co=
nsultants involved.

A breakdown of the fiscal expenditure by this office as at the end of las=
t fiscal quarter of 2005 indicates that DPR paid out a whooping sum of US=
$2B (Two Billion United States Dollars) to successful local and foreign c=
ontractors. The DPR is now compelling beneficiaries to be paid for this f=
irst Quarter of the year 2007. Pls take a look at this article: http://ww=
w.businessdayonline.com/?c=3D132&a=3D7129.

You can also browse on the Department of Petroleum Resources website; www=
.dprnigeria.com The picture inset is my recent photo.

The crux of this letter is that the finance/contract department of the DP=
R under my instruction deliberately over-invoiced the contract value of t=
he various contracts awarded. In the course of disbursements, my departme=
nt has been able to accumulate the sum of $150M (One Hundred and fifty Mi=
llion U.S Dollars) as the over-invoiced sum.

This money is currently in a suspense account of the DPR account with the=
 Debt Reconciliation Committee (DRC). We now seek to process the transfer=
 of this fund officially as contract payment to you as a foreign contract=
or, who will be fronting for us as the beneficiary of the fund. In this w=
ay we can facilitate these funds into your nominated foreign account for =
possible investment abroad. We are not allowed as a matter of government =
policy to operate any foreign account to transfer this fund into.

However, for your involvement in assisting us with this transfer into you=
r nominated account we have evolved a sharing formula as follows:

(1) 30% for you as the foreign partner
(2) 65% for me and my colleagues
(3) 5% shall be set aside to offset expenditures

We shall be relying on your advice as regards investment of our share in =
any business in your country. Be informed that this business is genuine a=
nd 100% safe considering the high-power government officials involved.

Send your private fax/telephone numbers . Upon your response through emai=
l first. we shall provide you with further information on the procedures.=
 Feel free to do so please. All enquiries should be directed to me.

Looking forward to a good business relationship with you.

I shall tender all other formal security and communication identities whe=
n I get your reply to this proposal throuh this e-mail address thus- drde=
partmentofpetroleumresources@yahoo.de

Sincerely,

Engr. Tony C. Chukwueke
Director, DEPARTMENT OF PETROLEUM RESOURCES (DPR).
E-mail: drdepartmentofpetroleumresources@yahoo.de


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