FROM THE DESK OF  DR.EDWARD FRANK
   THE CHAIRMAN OF CONTRACT TENDER COMMITTEE AND
CONTRACT AWARD/PAYMENT APPROVAL  IN NIGERIA NATIONAL 
            PETROLEUM CORPORATION (NNPC)
           

DEAR SIR,
I COME ACROSS YOUR CONTACT THROUGH THE MEMBERSHIP
DIRECTORY AND SERVICE GUIDE OF (INTERNATIONAL PUBLIC RELATIONS ASSOCIATION)..

HOWEVER AS THE CASE MAY BE, I REPRESENT MEMBERS OF ¡§CONTRACT TENDER COMMITTEE¡¨ APPOINTED BY THE 
FEDERAL GOVERNMENT OF NIGERIA FOR CONTRACT AWARD/PAYMENT APPROVALS IN THE NIGERIAN NATIONAL 
PETROLEUM CORPORATION (NNPC). 

OUR DUTIES INCLUDE AMONG OTHER THINGS, EVALUATION ,REVIEWING & PAYMENT APPROVAL OF CONTRACTS WITHIN 
THE NNPC.

ON THE 11TH DECEMBER 2007, THIS COMMITTEE AWARDED A
CONTRACT VALUED AT $610MILLION UNITED STATES DOLLARS
TO THE CONSORTIUM OF ABBLUMUS CONSTRUCTION. LTD., J.C.G
CORPORATION OF JAPAN, BOUGUES OFFSHORE CORP. AND A
JOINT VENTURES OF  SPIEBATIGNOLES AND FOUGUEROLLE, FOR
A TURN AROUND MAINTENANCE AND REPAIRS OF THREE MAJOR
REFINERIES IN NIGERIA WHICH HAVE BEEN TOTTALLY
DILAPIDATED AND MALFUNCTIONING SINCE 2005.
HOWEVER MY COLLEAGUES AND I DECIDED TO OVER INFLATE
THE CONTRACT SUM TO THE TUNE OF US$640
MILLION WITH THE INTENTION OF BENEFITING FROM THE
WINDFALL OF US$30MILLION AT THE END.  THE FEDERAL
GOVERNMENT OF NIGERIA HAS RECENTLY APPROVED THE TOTAL  CONTRACT VALUE AS RECOMMENDED BY OUR 
COMMITTEE.

THE SUM OF US$320M BEING HALF OF THE CONTRACT SUM HAS ALSO BEEN APPROVED AS INITIAL PAYMENT TO THE 
COMPANIES
CONCERNED, THIS PAYMENT WILL SERVE AS MOBILIZATION FEE
TO THE CONTRACTORS TO ENABLE THEM START WORK. THE
OTHER HALF OF THE CONTRACT VALUE WILL BE PAID AT THE
COMPLETION OF THE CONTRACT OR AS THE CONTRACT
PROGRESSES.  AS WE PREPARE TO DISBURSE THIS FUND TO
THE CONTRACTORS AND SINCE EACH OF THE COMPANIES WILL
ONLY BENEFIT FROM US$305MILLION DUE TO THEM AS
ORIGINALLY APPRAISED,  WE WISH TO APPLY THE REMAINING
VOTE OF US$15MILLION TO YOU AS A SUB-CONTRACTOR.  THIS
WAY, WE CAN SAFELY AUTHORIZE FOR THE TRANSFER OF THE
$15MILLION TO YOUR ACCOUNT OVERSEAS.  BUT WE WOULD
NEED A STRONG ASSURANCE  FROM YOU THAT IT WILL BE SAFE
IN YOUR HANDS.

MY COLLEAGUES AND I RESOLVED THAT, SHOULD YOU AGREE TO FRONT AS THE BENEFICIARY OF THIS FUND OF 
US$15MILLION
NOW AVAILABLE TO US, WE WILL COMMENCE THE OFFICIAL
ARRANGEMENT TO TRANSFER THE FUND INTO YOUR ACCOUNT.
ALSO APPLY ON THE SECOND INSTALLMENT OF $15MILLION
WHICH WILL COME IMMEDIATELY AFTER THE FIRST TRANSFER.
PLEASE  BE INFORMED THAT THE PERSONALITIES INVOLVED IN
THIS TRANSACTION ARE TOP GOVERNMENT FUNCTIONARIES WHO WOULD NOT LIKE ANY  STAIN OR EXPOSURE AND AS 
SUCH
WOULD WANT YOU TO KEEP THIS BUSINESS A TOP SECRET AND
CONFIDENTIAL. PLEASE UPON ACCEPTANCE OF THIS PROPOSAL, YOU SHOULD CONTACT ME TO ENABLE US COMMENCE 
ACTION WITHOUT FURTHER WASTE OF TIME. THE CONDITION OF PARTICIPATION, COMPENSATION/SETTLEMENT IS 
NEGOTIABLE, WHICH MUST BE DISCUSSED WHEN WE ARE CONTACTED BY YOU. WE HOPE TO HEAR FROM YOU.

REGARDS,

DR. EDWARD FRANK