ATT SIR


I am Dr Nkem Umunna , Deputy secretary to the Nigerian Football Association, parent body of the 
World Youths Championship, Nigeria 99'Local Organizing Committee, an affiliate of Federation of 
International Football Association (FIFA).
In the course of our preparation to host the World Youth Soccer Championship Tagged (Nig99) early 
last five years, huge sum of money running into millions of United States Dollars was budgeted by 
the then Military Government for the successful organization of this competition.
In the same vein, FIFA via its President, Mr. Joseph (SEPP) Blatter, made millions of dollars 
available for the same project, not to talk of Corporate Organizations and Football loving 
individuals who made huge donations.
However, in my capacity as the deputy secretary, to both the Local Organizing Committee (LOC), and 
the Nigerian Football Association(NFA), I,along with two of my colleagues in sensitive positions 
were able to over-invoice most contracts, which were awarded for the construction and the 
refurbishing of the 8 stadia used for the competition. The contractors who handled these projects 
have been paid-off.
It is pertinent to note that a total sum of thirty-two million United States 
Dollars(US$32,000,000.00) was realized as over-invoice after the successful completion of the 
project. This over-invoiced sum is lying in my organization's (NFA) suspense account with the 
Central Bank of Nigeria (CBN), ready for transfer into the beneficiarys account oversea, waiting 
for the appropriate opportunity to do so. In this years (2004) budget speech, the new Civilian 
President has ordered that all foreign contractors debts should be paid in order to boost more 
Foreign investors into Nigeria. On this note, I have been unanimously mandated by my two colleagues 
to seek an honest and trustworthy Foreigner who will assist in ensuring the successful transfer of 
the above sum into a personal/company account since the Nigerian code of conduct does not allow us 
(Civil servants) to operate foreign accounts.
It is pertinent also to let you know that 30% of the total fund will be for you, while 10% will be 
used to settle any expenses that might be incurred by both parties and the remaining 60% will be 
for us (my colleagues and I) to be invested in your country. We have chosen you /your company to 
benefit with us in this transaction due to the respect your country commands here.
These are the necessary requirements we needed from you to complete this transaction:
1. Your bank Name, contact address and your account number where the money will be remitted.
2.Your bank telex, fax and telephone numbers.
3.Your personal phone/fax numbers for easy communication.
The above-mentioned particulars will be used to write LETTER OF CLAIM
on behalf of your company from my ministry as the beneficiary of the fund.
You might be surprised and curious of an offer like this, be rest assured that the modalities and 
logistics towards the successful transfer of this fund has been worked out. All we require from you 
is your co-operation. This transaction is risk free.
We kindly request that you accord it the highest level of secrecy it deserves.
Your swift response will be highly appreciated.
Best regards,
Dr Nkem Umunna

 You can reach me on my direct telephone line 234 80 433 22 662