Dear Friend, 

I am seeking your consent to carry out a transfer of US$42, 462,000. (Four Hundred Million, Four 
Hundred and sixty two Thousand U.S Dollars). 

I am sorry if this letter is coming to you without your proper consent, i am appealing to you to 
maintain the strictest confident in this transaction. 

I am Engineer. Martins Akim, i am heading the officials from  the Federal Ministry of Works & 
Housing (FMW&H),Federal Ministry of  Finance and the presidency, making up the contract review 
panel(CRP)set up  by the Federal democratic Government of Nigeria to review contracts awarded by 
the  past military administration. In the course of our work in the CRP, We  discovered an over 
invoiced funds, these fund which resulted from grossly over-invoiced contract executed for the 
FMW&H during the last administration. The companies that executed the contract have been duly paid 
and the contracts  commissioned leaving the sum of US$42.462Million floating in the Escrow, I have 
therefore been mandated as a matter of trust by my colleagues in  the panel to look for an oversea 
partner to whom we could transfer the sum of US$42.462M by legally subcontracting the contract 
entitlement to your company. 

35% Will be for you and your associates, after the deduction of all taxes by your Bank. 

5% will be for every expenses incurred during the course of this transfer. 

The remains of 60% will be for me and my colleagues whom will stand to provide every legald 
documentation to back up this transfer. 

All logistics are in place and all modalities worked out for the smooth conclusion of the 
transaction within ten to fourteen working days of commencement after receipt of the following 
information from you. your full name, address, details and activities, private telephone& fax 
numbers. this information will enable us to make application and lodge claims to the concerned 
ministries and agencies in your favor and it 
is pertinent to state that this transaction is based entirely on trust as the solar bank draft or 
certified cheque drawable in any of the 
Central Bank of Nigeria correspondent Bankers in 
Europe is going to be made in your name. 

Please acknowledge the receipt of this letter through the email for  now, you can also reach me 
with this email martinsakim3@hotmail.com 

Yours faithfully, 

Engr. Martins Akim 

TEXT ONLY EQUIVALENT
Dear Friend, I am seeking your consent to carry out a transfer of US$42, 462,000. (Four Hundred Million, Four Hundred and sixty two Thousand U.S Dollars). I am sorry if this letter is coming to you without your proper consent, i am appealing to you to maintain the strictest confident in this transaction. I am Engineer. Martins Akim, i am heading the officials from the Federal Ministry of Works & Housing (FMW&H),Federal Ministry of Finance and the presidency, making up the contract review panel(CRP)set up by the Federal democratic Government of Nigeria to review contracts awarded by the past military administration. In the course of our work in the CRP, We discovered an over invoiced funds, these fund which resulted from grossly over-invoiced contract executed for the FMW&H during the last administration. The companies that executed the contract have been duly paid and the contracts commissioned leaving the sum of US$42.462Million floating in the Escrow, I have therefore been mandated as a matter of trust by my colleagues in the panel to look for an oversea partner to whom we could transfer the sum of US$42.462M by legally subcontracting the contract entitlement to your company. 35% Will be for you and your associates, after the deduction of all taxes by your Bank. 5% will be for every expenses incurred during the course of this transfer. The remains of 60% will be for me and my colleagues whom will stand to provide every legald documentation to back up this transfer. All logistics are in place and all modalities worked out for the smooth conclusion of the transaction within ten to fourteen working days of commencement after receipt of the following information from you. your full name, address, details and activities, private telephone& fax numbers. this information will enable us to make application and lodge claims to the concerned ministries and agencies in your favor and it is pertinent to state that this transaction is based entirely on trust as the solar bank draft or certified cheque drawable in any of the Central Bank of Nigeria correspondent Bankers in Europe is going to be made in your name. Please acknowledge the receipt of this letter through the email for now, you can also reach me with this email martinsakim3@hotmail.com Yours faithfully, Engr. Martins Akim