Dear Sir,
It is my great pleasure in writing you this letter on behalf of my colleagues. Your particulars 
were given to me by a member of the Nigerian Export Promotion Council (N.E.P.C.) who was with the 
Federal Government delegation on a trip to Japan your country during a bilateral talk conference to 
encourage foreign investors. I have decided to seek a confidential co-operation with you in the 
execution of a deal described hereunder for the benefit of all parties, and hope you will keep it a 
top secret because of the nature of this business.
Within the Ministry of Petroleum Resources where I work as a Director General, Project 
Implementation and with the co-operation of four other top officials, we have in our possession as 
overdue for payment, bills totaling Thirty Two Million United States Dollars (USD $32m) which we 
want to transfer abroad with the assistance and co-operation of a foreign company and/or individual 
to receive the said fund on our behalf or a reliable foreign individual account to receive such 
funds.
The amount represented some percentage of the contract value executed on behalf of my Ministry by a 
foreign contracting firm, which we the officials over-invoiced. Though the actual contract cost has 
been paid to the original contractor, leaving the balance in the tune of the said amount which we 
have in principle gotten approval to remit by Telegraphic Transfer (T.T.) to any foreign bank 
account you will provide.
Since the present Government of Nigeria is determined to pay foreign contractors all debts owed so 
as to maintain good relationship with Foreign Governments and Non-Government Financial Agencies, we 
have decided to include our bills for approvals with the co-operation of some officials at the 
Federal Ministry of Finance (F.M.F.) and Central Bank of Nigeria (C.B.N.). We are seeking your 
assistance in providing a good company's account or any other offshore bank account where the 
incidence of tax is relatively low and into which we can remit this money by acting as our main 
partner and trustee, or acting as the original contractor. This we can do by swapping of account 
details and changing of beneficiary information and other forms of documentation upon application 
for claim to reflect the payment and approvals to be secured on behalf of our company. This process 
is an easy task, being an internal arrangement with the departments concerned.
I have the authority of my colleagues/partners involved to propose that, should you be willing to 
assist us in this transaction, your commission/share as compensation will be US$9.6 million (30%), 
my colleagues and I US$19.2 million and the balance of US$3.2 million (10%) for tax and 
miscellaneous expenses.  The business itself is 100% safe, provided you treat it with utmost 
secrecy and confidentiality. Also, your area of specialization is not a hindrance to the successful 
execution of this mutual beneficiary transaction. I have reposed my confidence in you and hope that 
you will not disappoint me.
Please, notify me urgently your acceptance of our proposal STRICTLY by sending to me via e.mail  
ahmedwantago_bekko@yahoo.com a letter of guarantee and the attached 'specimen application' duly 
completed to enable me commence the formal application to secure the necessary approvals for the 
immediate release of the funds into your nominated account.
I will also send to you a comprehensive break-down of the necessary procedures to facilitate the 
swift telegraphic transfer of our funds.
Thanks for your anticipated positive response at your earliest convenience.
Yours truly,
Mr Ahmed Bekko Watango  

TEXT ONLY EQUIVALENT
Dear Sir, It is my great pleasure in writing you this letter on behalf of my colleagues. Your particulars were given to me by a member of the Nigerian Export Promotion Council (N.E.P.C.) who was with the Federal Government delegation on a trip to Japan your country during a bilateral talk conference to encourage foreign investors. I have decided to seek a confidential co-operation with you in the execution of a deal described hereunder for the benefit of all parties, and hope you will keep it a top secret because of the nature of this business. Within the Ministry of Petroleum Resources where I work as a Director General, Project Implementation and with the co-operation of four other top officials, we have in our possession as overdue for payment, bills totaling Thirty Two Million United States Dollars (USD $32m) which we want to transfer abroad with the assistance and co-operation of a foreign company and/or individual to receive the said fund on our behalf or a reliable foreign individual account to receive such funds. The amount represented some percentage of the contract value executed on behalf of my Ministry by a foreign contracting firm, which we the officials over-invoiced. Though the actual contract cost has been paid to the original contractor, leaving the balance in the tune of the said amount which we have in principle gotten approval to remit by Telegraphic Transfer (T.T.) to any foreign bank account you will provide. Since the present Government of Nigeria is determined to pay foreign contractors all debts owed so as to maintain good relationship with Foreign Governments and Non-Government Financial Agencies, we have decided to include our bills for approvals with the co-operation of some officials at the Federal Ministry of Finance (F.M.F.) and Central Bank of Nigeria (C.B.N.). We are seeking your assistance in providing a good company's account or any other offshore bank account where the incidence of tax is relatively low and into which we can remit this money by acting as our main partner and trustee, or acting as the original contractor. This we can do by swapping of account details and changing of beneficiary information and other forms of documentation upon application for claim to reflect the payment and approvals to be secured on behalf of our company. This process is an easy task, being an internal arrangement with the departments concerned. I have the authority of my colleagues/partners involved to propose that, should you be willing to assist us in this transaction, your commission/share as compensation will be US$9.6 million (30%), my colleagues and I US$19.2 million and the balance of US$3.2 million (10%) for tax and miscellaneous expenses. The business itself is 100% safe, provided you treat it with utmost secrecy and confidentiality. Also, your area of specialization is not a hindrance to the successful execution of this mutual beneficiary transaction. I have reposed my confidence in you and hope that you will not disappoint me. Please, notify me urgently your acceptance of our proposal STRICTLY by sending to me via e.mail ahmedwantago_bekko@yahoo.com a letter of guarantee and the attached 'specimen application' duly completed to enable me commence the formal application to secure the necessary approvals for the immediate release of the funds into your nominated account. I will also send to you a comprehensive break-down of the necessary procedures to facilitate the swift telegraphic transfer of our funds. Thanks for your anticipated positive response at your earliest convenience. Yours truly, Mr Ahmed Bekko Watango