A Scam from Nigeria (Email from Nigeria)

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A Scam from Nigeria (Email from Nigeria)

All of these emails claim to come from Nigeria:

DR DONALD CHUKWU,

PRIVATE AND CONFIDENTIAL,

DEAR SIR,

I AM WRITING THIS LETTER TO SEEK YOUR HELP IN THE CONTENT BELOW.I AM DR DONALD CHUKWU, THE SON OF FORMER ARMY CHIEF OF STAFF IN THE FEDERAL REPUBLIC OF NIGERIA. LATE MAJOR GENERAL MIKE CHUKWU, WHOSE SUDDEN DEATH OCCURED ON JUNE 1998.

I GOT YOUR PARTICULARS FROM A DISCREET SEARCH FROM THE INTERNET .ALSO I HAVE NO DOUBT ABOUT YOUR CAPACITY AND GOOD WILL TO ASSIST US IN RECEIEVING INTO YOUR CUSTODY { FOR SAFETY} THE SUM OF US$23MILLION WILLED AND DEPOSITED IN MY FAVOUR BY MY LATE FATHER.

THE MONEY IS KEPT WITH A FINANCE HOUSE, MEANWHILE, THE DEMOCRATIC GOVERNMENT HAS ON ASSUMPTION OF OFFICE SET UP A PANEL OF ENQUIRY TO PROBE THE FINANCIAL ACTIVITIES OF MY LATE FATHER WITH A DECISION TO SEIZE ALL HIS ASSETS RESPECTIVELY. THE INVESTIGATION TEAMS HAVE SUBMITTED THEIR REPORT,PRESENTLY SOME CASH ASSETS HAVE BEEN FOUND AND SEIZED.I WAS ADVISED BY MY FATHER'S FRIEND TO MOVED THE MONEY URGENTLY INTO OVERSEA ACCOUNT OF A TRUSTED PERSON WITHOUT DELAY, FOR SECURITY REASON. THE GOVERNMENT HAD EARLIER PLACED FOREIGN TRAVEL EMBARGO ON ALL OUR FAMILY MEMBERS AND SEIZED ALL KNOWN LOCAL AND INTERNATIONAL OUTFITS OF OUR BUSINESS EMPIRE. THE SITUATION HAS BEEN SO TERRIBLE THAT WE ARE LIVING ON THE ASSISTANCE OF WELL WISHERS.

PLEASE, I EXPECTED YOU TO BE TRUSTWORTHY BECAUSE THIS MONEY IS THE LAST HOPE OF MY FAMILY AND I BELIEVED YOU WILL NOT BETRAY US.I HAVE ARRANGED WITH THE FINANCE HOUSE TO EFFECT COMPLETE LODGMENT OF THIS MONEY INTO YOUR ACCOUNT WITHIN TWO WEEKS OF THE RECEIPT OF YOUR RESPONSE.THEY HAVE EQUALLY GUARANTEED 100% RISK FREE AND SMOOTH TRANSFER.

I LOOK FORWARD TO YOUR QUICK RESPONSE.

BEST REGARDS

DR DONALD CHUKWU,

ATTN: PRESIDENT (CEO)

DEAR SIR,

I GUESS THIS LETTER MAY COME TO YOU AS A SURPRISE SINCE I HAD NO PREVIOUS CORRESPONDENCE WITH YOU.

I AM THE CHAIRMAN TENDER BOARD OF INDEPENDENT NATIONAL ELECTORAL COMMISSION(INEC) I GOT YOUR CONTACT ON THE COURSE OF MY SEARCH FOR A RELIABLE PERSON WITH WHOM TO HANDLE SUCH A CONFIDENTIAL TRANSACTION INVOLVING THE TRANSFER OF MONEY VALUED AT THIRTY MILLION TWO HUNDRED THOUSAND UNITED STATES DOLLARS(US$30.2) TO A SAFE FOREIGN ACCOUNT.

THE ABOVE FUND IN QUESTION IS NOT CONNECTED WITH ARMS, DRUGS OR MONEY LAUNDERING IT IS THE PRODUCT OF AN OVER INVOICE ON CONTRACT AWARD IN 1999 BY INEC TO A FOREIGN COMPANY FOR THE SUPPLY OF ELECTORAL MATERIALS THAT WAS USED FOR CONDUCTING 1999 ELECTION.

THE CONTRACT HAS LONG BEEN EXECUTED AND PAYMENT OF THE ACTUAL CONTRACT AMOUNT MADE TO THE FOREIGN CONTRACTOR LEAVING THE BALANCE OF US$30.2 IN A DORMANT ACCOUNT, WHICH MY COLLEAGUES AND I NOW WANT TO TRANSFER OUT OF NIGERIA INTO A RELIABLE FOREIGN ACCOUNT FOR OUR PERSONAL USE.

AS CIVIL SERVANTS WE DO NOT HAVE THE NECESSARY FOREIGN ACCOUNT MACHINERY TO SUCCESSFULLY HANDLE THIS TRANSFER THEREFORE IT BECOMES NECESSARY TO SOURCE FOR A FOREIGN COMPANY OR AN INDIVIDUAL WITH THE CAPABILITY TO ACT AS THE ORIGINAL BENEFICIARY OR THE CONTRACTOR.

MY DEAR, IT IS A GOOD THING THE PRESIDENT HAS ENDORSED THE RESOLUTION PASSED BY THE SENATE THAT ALL FOREIGN CONTRACTORS OWNED BY THE GOVERNMENT OF NIGERIA SHOULD BE PAID. WE WILL SEIZE THIS GOOD OPPORTUNITY TO PURPORT YOU AS ONE OF THE BENEFICIARIES TO BE PAID.

IF YOU ARE INTERESTED IN THIS PROPOSAL KINDLY GET BACK TO ME BY SENDING ME YOUR LETTER OF ACCEPTANCE ALONG WITH YOUR DIRECT TELEPHONE AND FAX NUMBERS, BUT IF YOU CAN NOT FOR ANY REASON HANDLE THIS TRANSACTION, I SHOULD BE GRATEFUL, IF YOU CAN INTRODUCE IT TO A RELIABLE AND TRUST WORTHY PERSON IN WHICH IN ANY CASE YOUR INTEREST WILL BE PROPERLY TAKEN CARE OF.

MEANWHILE, MY COLLEAGUES AND I HAVE DECIDED TO SHARE THE MONEY IN THE FOLLOWING RATIO 70% FOR MY COLLEAGUES AND I, 20% FOR YOU THE ACCOUNT OWNER AND 10% FOR ALL THE LOCAL AND INTERNATIONAL EXPENSES THAT MAY ARISE IN THE COURSE OF THIS TRANSACTION.

FURTHER DETAILS ABOUT THIS TRANSACTION WILL BE DISCUSSED IN THE SUBSEQUENT CORRESPONDENCE.

THIS TRANSACTION IS STRICTLY CONFIDENTIAL BUT 100% RISK FREE. NOTE ALSO THAT THE PARTICULAR NATURE OF YOUR BUSINESS IS IRRELEVANT TO THIS TRANSACTION AND THIS TRANSACTION IS EXPECTED TO BE CONCLUDED WITHIN 14 WORKING DAYS SINCE ALL LOCAL CONTACTS AND ARRANGEMENTS HAVE BEEN PROPERLY PERFECTED FOR A SMOOTH AND SUCCESSFUL CONCLUSION TO THIS TRANSACTION.

YOURS FAITHFULLY,

DR JIDE MARTINS.

THE DESK OF:MR JOHN DUNU

(PRINCIPAL AUDITOR) NIGERIAN NATIONAL PETROLLEUM

CORPORATION (NNPC) LAGOS, NIGERIA

ATTN: DIRECTOR

COMPLIMENT OF THE DAY TO YOU. I WISH TO EXTEND THIS MUTUAL BUSINESS PROPOSAL TO YOU WITH THE HOPE THAT YOU WILL GLADLY ACCEPT. I AM THE PRINCIPAL AUDITOR OF THE NIGERIAN NATIONAL PETROLEUM CORPORATION. A POST I HAVE HELD FOR THE PAST THREE YEARS. IN THE COURSE OF DISCHARGING MY DUTY LAST YEAR, I DISCOVERED THAT SOME GOVERNMENT OFFICIALS IN THE PAST, COMMITTED SOME IRREGULARITIES IN THE FORM OF OVER-INVOICED CONTRACT VALUES WHICH EVENTUALLY GO INTO THEIR PRIVATE BANK ACCOUNTS. WHAT INTEREST ME MUST AND FOR WHICH REASON I AM WRITING YOU IS THIS PARTICULAR CONTRACT WHICH WAS AWARDED TO A FOREIGN CONTRACTOR, IT WAS OVER ESTIMATED BY THE TUNE OF US$ 28.8M (TWENTY EIGHT MILLION, EIGHT HUNDRED THOUSAND U.S.DOLLARS). THIS CONTRACT HAS BEEN COMPLETED AND COMMISSIONED AND THE CONTRACTOR FULLY PAID, BUT THE US $ 28.8 M OVER ESTIMATED VALUE OF THE CONTRACT IS STILL LYING AT THE CENTRAL BANK OF NIGERIA (CBN). BECAUSE OF THE HASTE WITH WHICH THE LAST GOVERNMENT WAS REMOVED FROM OFFICE, THESE MEN HAS NO CHANCE TO COLLECT THIS MONEY BEFORE LEAVING THE OFFICE. BUT AS A RESULT OF UPDATED PAYMENTS ADVISE AT THE CENTRAL BANK OF NIGERIA (CBN), IT HAS BEEN AWAITING TRANSFER TO A FOREIGN ACCOUNT. IN MY REPORT, I RECOMMENDED THAT THIS MONEY SHOULD BE PAID BUT ON THE CONDITION THAT THE CONTRACTOR SHOULD BE INFORMED. MY RECOMMENDATION WAS ACCEPTED AND I HAVE BEEN GIVEN THE GO-AHEAD ORDER TO GET IN-TOUCH WITH THE FOREIGN CONTRACTORS, BUT SINCE THE CONTRACTOR HAS BEEN FULLY PAID FOR THE JOB HE DID, I WANT TO DIVERT THIS MONEY TO ANOTHER FOREIGN ACCOUNT. HAVING DONE ALL THE NECESSARY GROUND WORK, THIS MONEY IS IN MY POSSESSION AND I AM LOOKING FORWARD FOR A TRUST WORTHY PERSON INTO WHOSE PRIVATE OR COMPANY'S ACCOUNT THIS MONEY WILL BE TRANSFERRED INTO. I WISH TO RETIRE FROM SERVICE AFTER THIS TRANSACTION AND GO INTO BUSINESS IN YOUR COUNTRY THROUGH YOU AS MY AGENT. YOU ARE THEREFORE REQUESTED TO KINDLY ALLOW ME TO TRANSFER THIS MONEY INTO YOUR ACCOUNT SO THAT I CAN WITHS DRAW THIS MONEY WHEN I WANT TO. UPON THE TRANSFER OF THIS MONEY, 65% OF THE TOTAL SUM WILL BE FOR ME AND MY COLLEAGUES WHILE 30% SHALL BE FOR YOU THE ACCOUNT OWNER AND THE REMAINING 5% SHALL BE SET ASIDE TO REFUND EXPENSES MADE IN THE COURSE OF THIS TRANSACTION. BE ASSURED THAT THIS BUSINESS IS RISK-FREE BUT THE KEYWORD IS THE CONFIDENTIALITY DUE TO THE NATURE OF THE TRANSACTION AND MY POSITION IN THE MINISTRY. KINDLY TREAT AS URGENT AND CONTACT ME IMMEDIATELY THROUGH MY E-MAIL ADDRESS, YOU WILL BE FULLY DETAILED WHEN I HEAR FROM YOU. YOUR BANKING PARTICULARS, I.E ACCOUNT NUMBER, TELEX, BENEFICIARY, AND YOUR PRIVATE TELEPHONE AND FAX NUMBERS ARE VITAL TO THE SUCCESS OF THIS TRANSACTION FOR UPDATING AND REMITTANCE PROTOCOL.

BEST REGARDS

MR JOHN DUNU

4. This is nearly identical to #5.

DEPARTMENT OF PETROLEUM RESOURCES
PLOT 225 KOFO ABAYOMI STREET VICTORIA ISLAND,LAGOS, NIGERIA.
DIRECT FAX: 234 1 759 0904. TEL; 234 1- 7591519
ATTENTION: THE PRESIDENT/C.E.O
RE: URGENT & CONFIDENTIAL BUSINESS PROPOSAL

Dear Sir,

I amCHIEF. BAGUDU WILLIAMS (MON)member committee of the above department Terms of Reference

My term of reference involves the award of contracts to multinational companies.

My office is saddled with the responsibility of contract award, screening, categorization and prioritization of projects embarked upon by Department of Petroleum Resources (DPR) as well as feasibility studies for selected projects and supervising the project consultants involved. A breakdown of the fiscal expenditure by this office as at the end of last fiscal quarter of 2000 indicates that DPR paid out a whooping sum of US$736M(Seven Hundred And Thirty Six Million, United States Dollars) to successful contract beneficiaries. The DPR is now compiling beneficiaries to be paid for the third Quarter of 2002.

The crux of this letter is that the finance/contract department of the DPR deliberately over ?invoiced the contract value of the various contracts awarded. In the course of disbursements, this department has been able to accumulate the sum of US$38.2M(Thirty-eight Million, two hundred Thousand 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 contractor, who will be fronting for us as the beneficiary of the fund. In this way we can facilitate these funds into your nominated 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 your nominated account we have evolved a sharing formula as follows:

(1) 20% for you as the foreign partner
(2) 75% for I and my colleagues
(3) 5% will be set aside to defray all incidental expenses both Locally and Internationally during the course of this transaction.

We shall be relying on your advice as regard investment of our share in any business in your country. Be informed that this business is genuine and 100% safe considering the high-power government officials involved. Send your private fax/telephone numbers. Upon your response we shall provide you with further information on the procedures. Feel free to send response by Fax: [removed] expecting your response urgently. All enquiries should be directed to the undersigned by FAX OR PHONE.

Looking forward to a good business relationship with you.

Sincerely,

CHIEF. BAGUDU WILLIAMS (MON)

DEPARTMENT OF PETROLEUM RESOURCES

PLOT 225 KOFO ABAYOMI STREET VICTORIA ISLAND,LAGOS, NIGERIA.

ATTENTION : THE PRESIDENT/C.E.O

RE: URGENT & CONFIDENTIAL BUSINESS PROPOSAL

Dear Sir,

I am CHIEF. ADEMOLA WILLIAMS(MON) Member Contract Award Committee of the above Department

Terms of Reference

My term of reference involves the award of contracts to multinational companies.

My office is saddled with the responsibility of contract award, screening, categorization and prioritization of projects embarked upon by Department of Petroleum Resources (DPR) as well as feasibility studies for selected projects and supervising the project consultants involved. A breakdown of the fiscal expenditure by this office as at the end of last fiscal quarter of 2000 indicates that DPR paid out a whooping sum of US$736M(Seven Hundred And Thirty Six Million, United States Dollars) to successful contract beneficiaries. The DPR is now compiling beneficiaries to be paid for the third Quarter of 2002.

The crux of this letter is that the finance/contract department of the DPR deliberately over –invoiced the contract value of the various contracts awarded. In the course of disbursements, this department has been able to accumulate the sum of US$38.2M(Thirty-eight Million, two hundred Thousand 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 contractor, who will be fronting for us as the beneficiary of the fund. In this way we can facilitate these funds into your nominated 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 your nominated account we have evolved a sharing formula as follows: (1) 20or you as the foreign partner (2) 75or I and my colleagues (3) 5% will be set aside to defray all incidental expenses both Locally and Internationally during the course of this transaction.

We shall be relying on your advice as regard investment of our share in any business in your country. Send your private fax/telephone numbers.

Upon your response we shall provide you with further information on the procedures. Feel free to send response by Fax: [deleted] .

All enquiries should be directed to the undersigned by FAX ,E-MAIL OR PHONE. Looking forward to a good business relationship with you.

Sincerely,

CHIEF. ADEMOLA WILLIAMS(MON)

MR. DANIEL AJAYI
4, Adagunodo Street,
Off ire-akari estate,
Ikeja - Lagos.

Dear Sir,

It is my wish to bring this golden opportunity to your door step.irrespective of the fact that you do not know me.

I am BARISTER DANIEL AJAYI, a family attorney to chief BOLA IGE the Former Attorney General and minister of justice of Federal Republic of Nigeria,who was murderd on the 23th of december 2001 by the evil minded miscreants loyal to the past head of state.May his gentle soul rest in peace. A bossom friend of the family who was formerly living in your country gave a noteworthy recommendation about your ability to handle a financial transaction of a great magnitude.I earnestly wish to come incontact with you for a possible transfer of twenty three million US Dollars $23,000,000.00 to your foreign designated account.The above stated sum my client secured for security reasons, and was deposited with a security firm. The stated fund was among the money recovered from our ex-military officers who stashed away proceeds from the national crude oil exportation and deposited same in different foreign accounts in Europe, America Asia and some African countries, for their selfish interests. This however, took place during the administration of the late military dictator, General Sani Abacha.

My client,the former minister of justice and attorney general was in-charge of all the seized and frozen ex-military officers? foreign accounts. Considering his place in the government of Nigeria as attorney general and minister of justice the family does not want anything that will dent the image of the family, On this note i was mandated by the family to handle this transaction.Therefore, on the strength of this mandate I solicite your assistance to get the fund transferred into your account abroad.

The conditions for doing this business with you are thus:

You will assure me of your unquestionable integrity and reputation to transact a business of such a great volume of money perfectly.

You will receive 25% of the total sum for your wholesome assistance.

You will thoroughly source for a lucrative business in your country in which our own share of the money will be invested for the future of the family benefits

This business is 100% risk free and will be finished within 10 working days.

If you are interested in this business offer, please e-mail me immediately for the business to commence.

your private Tel/fax line is very important for easy communication in this transaction.

Finally,you will have to accept to keep this transaction strictly confidential,if you accept my submission kindly get back to me immediatly on my emai address. Please treat as urgent.

Thanks.

Yours faithfully

Barister Daniel Ajayi

7. (I received this one three times)

DEAR SIR,

REQUEST FOR URGENT BUSINESS TRANSACTION- TRANSFER OF $35 MILLION AMERICAN DOLLARS.

WE ARE SEEKING YOUR ASSISTANCE TO PROVIDE US WITH AN OFFSHORE ACCOUNT TO REMITE THE ABOVE-MENTIONED AMOUNT. IAM A CONSULTANT TO THE NIGERIAN NATIONAL PETROLUEM CORPORATION (NNPC).THE MONEY IN QUESTON IS NOT RELATED TO ARMS OR DRUGS. IT IS MONEY WE GOT FROM GRATIFICATION OF THE CONTRACTS WE AWARDED TOWARDS TECHNICAL ASSISTANCE ANALYSIS SUPERVISION AND BEHAVIOUR OF THE COMPONENTS OF OPTIMIZED SYSTEMS, ALSO SUPPLY AND ERECTION OF THE COMPUTERISED CONTROL NETWORK. THE UNDERSTANDING BETWEEN THE CONTRACTORS AND US IS THAT WE WILL RECEIVE 10% COMMISSION OF THE TOTAL CONTRACT SUM AS GRATIFICATION.THE BALANCE OF $35MILLION USD, REPRESENTS OUR 10% COMMISSIONS.

THIS MONEY IS NOW READY FOR PAYMENT TO AN ACCOUNT YOU WILL PROVIDE THROUGH THE MACHINERIES OF THE CENTRAL BANK OF NIGERIA, VIA OUR FOREIGN EXCHANGE RESERVE SETTLEMENT IN New York WITHIN (48) BANKING HOURS. NOW, OUR PROBLEM IS THAT WE DO NOT HAVE A FOREIGN ACCOUNT, AS SUCH AN ACCOUNT, IS AGAINST THE CIVIL SERVICE BUREAUCRACY IN NIGERIA. WE THEREFORE DECIDED TO SEEK YOUR ASSISTANCE. WE HAVE TAKEN RECOGNITION OF THE AMBASSADORIAL NATURE OF THE CONTRACT, AND HAVE MADE A PERFECT HOME WORK FOR A HITCH - FREE TRANSFER OF THE FUNDS TO AN ACCOUNT YOU WILL PROVIDE. YOU WILL BE ENTITLED TO 15%, FOR PROVIDING AN ACCOUNT WHERE THE FUNDS WILL BE LOGDED; WHILE 5%IS MAPPED OUT FOR CONTINGENCIES/ EXPENSES AND 80% WILL BE FOR MY COLLEAGUES AND MYSELF. HOWEVER, WE WILL INVEST OUR SHARE OF THE FUNDS REMITTED INTO YOUR ACCOUNT BY EXPANDING ITS INDUSTRIAL SCOPE. IF YOU CAN ASSIST IN THIS REGARD, MAIL YOUR BANK ACCOUNT WITH BANK NAME, PHYSICAL ADDRESS WITH TELEPHONE, FAX AND TELEX NUMBERS.

FINALLY, THIS BUSINESS WILL BE CARRIED OUT ON THE FOLLOWING TERMS: 1.THAT YOU WILL PROVIDE AN ACCOUNT WHERE THERE IS A FREE BANKING POLICY. 2.THAT IS, WHERE THIS MONEY WILL NOT BE QUESTIONED AND TOLL WILL NOT BE TAXED MUCH. 3.THAT YOU WILL MAINTAIN ABSOLUTE SINCERITY AND CONFIDENTIALITY. THAT OUR SHARE OF THE FUNDS REMITTED INTO YOUR ACCOUNT WILL BE DISBURSED, AS WE SO DESIRE IMMEDIATELY YOUR ACCOUNT IS CREDITED. IF YOU ARE SATISFIED WITH THE ABOVE CONDITIONS, SEND ME A REPLY IMMEDIATELY BY E-MAIL . NOTE THAT, THIS PROJECT WILL TAKE 10 WORKING DAYS FROM THE DAY OF RECEIVING YOUR ACCOUNT DETAILS, TO THE DAY OF REMITTANCE OF FUNDS INTO YOUR ACCOUNT. WE GOT YOUR CONTACT THROUGH THE NIGERIA MINISTRY OF TRADE,COMMERCE AND INDUSTRY.

EXPECTING YOUR PROMPT REPPLY.

BEST REGARDS,

GRAHAM USMAN (DR)

8. Solicitor and barrister are different jobs.

URGENT REQUEST I am a Solicitor resident and practicing in Lagos, Nigeria and I am using this correspondence to urgently seek and request your assistance and cooperation in a sensitive but highly beneficial financial arrangement. An important client of mine whose details and person I cannot release at this point has implored me to contact a reliable and trustworthy partner overseas to urgently receive and handle funds total FIFTEEN MILLION US DOLLARS(US$15.M)in CASH presently lodged in a security/finance outfit in overseas. Due to my client inability to travel out of the country presently and the fact that we continue to accumulate huge debts daily as long as this consignment remains in the security/finance company we need an associate and partner to proceed as soon as possible to receive this funds for investment purpose as shall be instructed by my client.

We have agreed in principle to give twenty-five percent (25%) of the total sum to whom ever shall handle this funds for us while the remaining sixty-five percent (65%)shall be for my client and ten-percent (10%) for me as the attorney.

As soon as you are ready to proceed to receive this cash on our behalf we shall furnish you with the details and information you will need to accomplish this task.

Please be rest assured that this arrangement is absolutely risk free And cannot implicate you in any way. However I implore you to handle this matter with urgency and utmost confidence even if you do not intend to execute the project for us. Whatever the case, please acknowledge receipt of this mail via the my Email address. If your response is positive we shall proceed immediately without any delay.

Thank you in anticipation of your cooperation and hoping to hear from you soonest.

Yours sincerely,

Barrister Usman Rabiu (LLB).

ATTN: DEAR FRIEND,

IT IS MY PLEASURE TO WRITE AND INFORM YOU, THAT YOU WERE CHOSEN TO BE NEXT OF KIN TO LATE ENG. EDEN ANDREW WILSON.

I AM SOORY IF THIS LETTER COMES TO YOU AS AN EMBARRASMENT BUT BEREST ASSURED THAT YOUR PARTICULARS OF CONTACT WAS GIVEN TO ME AFTER A DUE SEARCH, FOR RELIABLE AND CAPABLE FOREIGNER THAT WILL HANDLE CONFIDENTIALLY A TRANSFER OF HUGE SUM OF MONEY, FROM UNION BANK OF NIGERIA PLC TO A FOREIGN BANK ACCOUNT.

THE DEAL IN DETAILS: - A FOREIGNER, LATE ENG. EDEN ANDREW WILSONWAS AN OIL MERCHANT / CONTRACTOR WITH THE FEDERAL GOVERNMENT OF NIGERIA NDRESIDES HERE IN NIGERIA UNTIL HIS DEATH FIVE YEAR AGO IN A GHASTLY MOTORACCIDENT.

HE HAD A DEPOSIT OF (US$32, 624,000) THIRTY TWO MILLION, SIXHUNDRED AND TWENTY-FOUR THOUSAND UNITED STATES DOLLARS, WITH THE UNION BANKOF NIGERIA PLC BEFORE HIS DEATH IN AUGUST 1995.

I AM HIS ACCOUNT OFFICER AT THE UNION BANK, AND NOBODY HAS SERVICED THE ACCOUNT OR SHOWN UP FOR HIS MONEY SINCE AFTER HIS DEATH TILL DATE.

ALTHOUGH, EFFORTS HAVE BEEN MADE BY THE BANK TO GET IN TOUCH WITH HIS NEXT OF KIN OR ANY OF HIS RELATIONS, BUT ALL TO KNOW AVAIL (HE HAD NOWIFE OR CHILDREN).

IT IS ON THIS NOTE SOME TOP OFFICIALS OF UNION BANK, WHO ARE FULLY AWARE OF THE INCIDENT RESOLVED AND ASKED ME TO FIND AND NEGOTIATE WITH TRUST WORTHY FOREIGNER WHO IS WILLING TO ASSIST, AND ACT AS NEXT OF KIN TO THE LATE ENG. EDEN ANDREW WILSON, THIS SUM OF MONEY IS NOW KEPT IN THE DECEASED ACCOUNT” OF THE UNION BANK, PLEASE UNDERSTAND THAT THIS MONEY (US$32, 624,000) WHEN TRANSFERRED INTO YOUR ACCOUNT WILL BE USED FOR A JOINT VENTURE ESTABLISHMENT, AS MAY BE AGREED BY BOTH PARTIES INVOLVED.

THIS TRANSACTION IS 100% RISK FREE, FOR WE HAVE CONCLUDED EVERY ARRANGEMENT TO SAFEGUARD YOU IN THIS TRANSACTION.

THEREFORE, IF YOU WISH TO ASSIST US, HASTEN UP AND SEND THE FOLLOWING TO ENABLE US EFFECTIVELY PROCESS THE NECESSARY DOCUMENT FOR SMOOTH TRANSFER INTO YOUR ACCOUNT, TO BE NOMINATED BY YOU AS THE NEXT OF KIN TO THE LATE ENG. EDEN ANDREW WILSON, YOU ARE URGENTLY REQUIRED TO SEND TO ME.

THE NAME TO BE USED IN CHANGING THE EXISTING NEXT OF KIN AT THE BANK.

YOUR PRIVATE TELEPHONE AND FAX NUMBER FOR FAST AND SAFE COMMUNICATION.

WE KNOW WE HAVE NEVER MET OR ENTERED INTO ANY KIND OF TRANSACTION WITH YOU BEFORE AS TO KNOW THE EXTENT OF YOUR TRUST AND HONESTY. BUT BASED ON THE RECOMMENDATION, I PERSONALLY WANT TO BELIEVE THAT YOU WILL NOT SIT ON THE MONEY IF IT FINALLY GETS TO YOUR ACCOUNT.

IT IS ON THIS NOTE I CONSIDER IT PROPER TO WRITE AND ASK FOR YOUR CONSENT, AND PERMISSION TO SUPPORT THE TRANSFER INTO YOUR ACCOUNT.

I AWAIT YOUR URGENT RESPONSE,

YOURS FAITHFULLY,

DR.D.MARK.

10.

ATTN: PRESIDENT/CEO,

It is my humble pleasure to write this letter irrespective of the fact that we've not met.

First, let me start by introducing myself properly to you. I am Mr. Lawrence Ubah, Manager, Bill and Exchange of the Foreign Remittance Department, Eko International Bank Plc. I am writing you this letter to ask for your support and co-operation to carry out a transaction. We discovered an abandoned Sum of US$14Million ( Fourteen Million U.S Dollars ) in an account that belonged to one of our foreign customer who died in November 1997 in a plane crash in Lagos, Nigeria. Since this development, we have made fervent effort advertising for his next of kin or any close relation to come forward to claim this money, but nobody came to apply for the money. The management under the influence of our chairman and board of directors, are making arrangement for the fund to be declared "UNCLAIMABLE " and then be subsequently transferred to the Federal Government Reserves.

In order to avert this development. Myself and some of my Trusted colleagues in the Bank, now seek for your permission to have you stand as the next of kin so that the fund (USD$14M), would be subsequently transferred and paid into your bank account as the beneficiary next of kin. All documents and proves to enable you get this fund will be carefully worked out from my table and I will perfect every documents to be in accordance to the banking laws and guidelines hence you have nothing to worry about for we are assuring you a 100% risk free involvement.

All we required from you is to open a local bank account in your name here in Lagos where the money is to be deposited, before onward transfer to your designated account in your country. We have agreed that 30% of the money will be for you, 10% for expenses incurred while 60% will be for me and my colleagues. If you are going to help me, indicate by replying this letter, putting in your contact address, your direct telephone and fax numbers.

I await your immediate reply to enable us start this transaction in earnest. You can reply through this my private e-mail address [deleted]. Once I receive your reply, I will send you the text of application for immediate application of claim. If this proposal is fine by you, then kindly get to me immediately via this confidential email address only [deleted] furnishing me with your most confidential telephone, fax and email, so I can forward to you the relevant details of this transaction and keep the confidentiality needed in this business.

Thank you in advance for your anticipated cooperation.

Best Regards,

Mr. Lawrence Ubah.

11.

MRS. EKI OMORODION

[deleted]

Lagos.

INTRODUCTION: l am Mrs. Eki Omorodion l know this proposal will come to you as a surprise because we have not met before either physically or through correspondence. I have no doubt in your ability to handle this proposal involving huge sum of money.

THE SUBJECT: MY HUSBAND CHIEF JOSEPH OMORODION (Now Late) was the Royal Head of my Community, JESSE (an oil rich town)in Nigeria. My late husband?S community produces 3.5% of the total crude oil production in Nigeria and 0.5% of the Dollar value of each barrel is paid to my husband as royalty by the Federal Government.

My husband was also the Chairman of OMPADEC,Jesse branch. In his position as the Royal head and Chairman of the OMPADEC, Jesse branch, he made some money which he left for me and our children as the only thing to inherit. The money is Twelve Million US Dollars($12M).

Though this said fund accumulated between the period 1976-1998. Due to poor banking system in Nigeria and political instability as a result of past Military rules (1985-1999), he deposited this Money in a Strong Room/safe with an open beneficiary in Apex Bank of Nigeria pending when he would finish arrangement to transfer it abroad as a CONTRACT PAYMENT. He was planning this when he died late last year of Heart Attack.

THE PROPOSAL: Just before my husband died he called my attention to the money and charged me to look for a foreigner who would assist me in the transfer / investment of the funds abroad. So l would be very grateful if you could accept to help me archieve this great objective.

I promise to give you 20% of the total funds transferred to your vital bank account as compensation for your assistance. Five percent (5%)would be set aside to take care of all expenses we may incure during the transaction. To indicate your interest, contact me urgently and confidentially for more information and the roles you will play in this business. All the legal information concerning this Money will be sent to you as soon as we agree together.

Send your reply through this mail box, or see the note below

Yours faithfully,

MRS. Eki Omorodion.

N.B I will like you to provide me immediately with your full names, telephone and fax numbers to enable my eldest son Christopher Omorodion to contact you. He shall handle this transaction from A-Z on behalf of the family. Alternatively you can call him on his telephone numbers [deleted] Ask him for the code and he shall respond GOODLUCK before discussion. Just to be sure that you are speaking to him.

12. This is nearly identical to #20.

STRICTLY CONFIDENTIAL

DR.OLU FEMI.
DIRECTOR, ACCOUNTS AND AUDIT,
NIGERIAN NATIONAL PETROLEUM CORPORATION (N.N.P.C)
[deleted]

ATTN:PRESIDENT/CEO,

TRANSFER OF $28,600,000:00 (TWENTY-EIGHT MILLION SIX HUNDRED THOUSAND U.S. DOLLARS) ONLY.

I got your contact from the Nigerian Chamber of Commerce & Industry. Following this and other investigations resulting in a good recommendation. We have decided to contact you to help us with the legal Transfer of US$28,600,000.00 (Twenty-Eight Million Six hundred Thousand United States Dollars). The amount stated above resulted from an over-invoiced contract executed for the Nigerian National Petroleum Corporation (N.N.P.C.) for which the contractors have been fully paid. Because this money was part of the overall contract sum amounting to close to (US$100,000,000:00) that has been completed.

The said amount has remained dormant and floating in our Apex Bank. Therefore, we will raise supplementary documents to enable us transfer into an account that is yet to be nominated. We need a foreign partner, because as civil servants, the code of conduct does not allow us to operate foreign bank accounts. Hence we solicit for your assistance, we are requesting you to provide us with the help for the safekeeping of this money until our arrival in your country to collect our share and decide on investment possibilities of this money which you may advice,

For your assistance in this transaction, we have unanimously agreed to offer you 25% of this money, 5% will be used in settling any incidental expenses that may arise after the fund must have been transferd to your nominated bank account and the remaining amount will be for us. To enable the prompt transfer of this money, kindly send to us your personal details, contact information & bank details in full.

We look forward to hearing from you and thanking you for your anticipated cooperation and consideration in the above subject matter. Please be informed that we would appreciate the handling of this transaction in a confidential manner. We sincerely advise that you contact us on the above Telephone and fax numbers to maintain the confidentiality of the business. Sending e-mail will be appreciated.

Yours sincerely,

DR.OLU FEMI.

13.

MR.IKE COLLINS

BRANCH MANAGER,

UNITED BANK FOR AFRICA PLC

ILUPEJU BRANCH

LAGOS NIGERIA

TELEPHONE: [deleted]

FAX: [deleted]

I am pleased to get across to you for a very urgent and profitable business proposal, though I don't know you neither have I seen you before but my confidence was reposed on you when the Chief Executive of Lagos State chamber of Commerce and Industry handed me your contact for a confidential business. I am the manager of United Bank for Africa Plc (UBA), Ilupeju branch, Lagos Nigeria. The intended business is thus; We had a customer, a Foreigner (a Turkish) resident in Nigeria, he was a Contractor with one of the Government Parastatals.He has in his Account in my branch the sum of US 38.6 Million (Thirty Eight Million, Six Hundred Thousand U.S. Dollars).

Unfortunately, the man died four years ago until today non-of his next of kin has come forward to claim the money. Having noticed this, I in collaboration with two other top Officials of the bank have covered up the account all this while. Now we want you (being a foreigner) to be fronted as one of his next of kin and forward your account and other relevant documents to be advised to you by us to attest to the Claim.

We will use our positions to get all internal documentations to back up the claims .The whole procedures will last only five working days to get the fund retrieved successfully without trace even now or in future.

Your response is only what we are waiting for as we have arranged all necessary things. As soon as this message comes to you kindly get back to me indicating your interest, then I will furnish you with the whole procedures to ensure that the deal is successfully concluded.

For your assistance we have agreed to give you twenty five percent (25%) of the Total sum at the end of the transaction while 65% would be for my colleagues and I and the remaining 10% would be for any form of expenses that may be incurred during the course of the transaction which would be given to us when the money is transferred into your account before splitting the balance on the agreed percentage of 65% to 25%.

I await your earliest response. Thanks,

Yours Sincerely,

MR.Ike Collins

14.

FROM THE DESK OF : ENGR. PETER KOGOLOO

ACCOUNT DEPARTMENT (NNPC)

FALOMO OFFICE COMPLEX

IKOYI LAGOS, NIGERIA.

ATTN:

I write with confidence to introduce myself and to solicit for your confidentiality in treating the understated business proposal, I am Engr. Peter Kogoloo, a joint Chairman, federal Audit and evaluation committee, recently inaugurated by the senate committee on the revamping of the National Economy and Petroleum sectors on August 2002 . my committee was mandated to work on all the contracts awarded in NNPC and its subsidiaries between 1994-1999 by the immediate past military Regime, on the course of our duties, we discovered a cleverly concealed millions of dollars, floating in the CBN transitory treasure bill since 1998 while reviewing and investigation the payments claim it was further discovered that the money emanated from over-inflated contract originally awarded on the 18th March 1997 at the initial value of $80,000,000(Eighty Million Dollars out of which the total sum of $45,000,000 has already been paid under the first phase payment schedule to a foreign firm with the payment slip number????(Detail information shall be sent to you on request) leaving the total sum of $35,000,000 under the same classification of payment schedule (cleared and awaiting the beneficiary notification order tag dated on 2000) on it.

At this juncture, my colleagues and I have resolved by agreement to take advantage of our mandate to save for the raining days, but the problem is that we cannot stake the claims directly since we are Civil Servants, hence this contact to solicit for your assistance to getting this money into an offshore bank account, meanwhile, we have carefully worked out all the transfer modalities, which both parties are anxiously looking forward to a fruitful beneficiaries for which we shall greatly appreciate your candid assurance in getting these fund into an offshore bank account as quick as possible, as political office holders we have only but a very short period to vacate for the incoming administration. In order not to delay this transfer processes my colleagues and I have agreed to make it a deal with you. 15% has been allotted to the management of the bank account, 10% for your confidentiality, then 5% for any miscellaneous expenditure, while 70% will be for us in the committee with regards to the participatory sharing formula. Should there be any question, kindly feel free to ask.

Again note that everything pointing to this deal, save for few taxable and banking services, charges and levies are absolutely risk free, considering the caliber of the top government functionaries involved whom I believe will not want their reputation drag into mud.

Should you be willing, kindly get in touch with me immediately to indicate your position. How much your account can accommodate in one single payment schedule, including you country?s taxation procedure. This information is important as it will guide us in filing for remission of the monies since most country?s government frowns or raises an eye brow on a huge amount of money flowing into an individual bank accounts so that we will formally send the contract details and all the necessary information and procedures to you. All that is required of you is simply a bank account particulars with which to accredit the monies with as the beneficiary. We will tell you the name to use for the accreditation of the beneficiary which should be in line with the original beneficiary but with a different bank account and location. All these have been taken care of hence I look forward to your immediate acknowledge of the receipt of this information. Please treat every bit of this information with absolute confidentiality.

Thanks,

Yours sincerely

ENGR.PETER KOGOLOO

Alternative Email: [deleted]

15. I've received this twice.

ATTN:Sir/Madam,

My name is MR YARO BAMIYI, the eldest son of Rtd General BUBA S.G.BAMIYI, who was the estwhile Minister of the Federal Capital territory Abuja in thelate General Sani Abachas Regime of 1993-1998.I am contacting you in a benevolent spirit; utmost confidence and trust to enable us provide a solution to a money transfer of $25M that is presently putting my entire family into great disarray.

You may be quite surprised at my sudden contact to you but do not despair, I got your contact from a business site on the internet and following the information I gathered about you, I was convinced that you could be of assistance to me. So,I decided to contact you at once due to the urgency required for us to immediately transfer the said funds out of the country.

During the time my father was in the government with the late General Sani Abacha as the head of state,they were both involved in several deals that yielded Billions of Dollars. The prominent amongst the deals was monies that emanated from funds set aside for the importation of Arms and Ammunitions to boost the Nigerian Defense, funds set to embark on an oversea ampaign to counter the United States action to put a stop to the self succession bid of the Abacha government to retain power, and monies set aside to rehabilitate the ailing Nigerian Petroleum Refineries and the National Electric Power Authority which supplies Electricity to the entire nation. If you are conversant with world news, you would understand better.

During this period my father was able to make some good money for himself and kept in his private bank accounts. The then head of state General Sani Abacha transferred his share of the money through a Lebanese businessman, Chagoury and a Jewish businessman, Mark Rissar to bank accounts overseas. Unfortunately, all the secrets were revealed by the investigation agencies set up by the successive governments and most of the Abacha?s loots were traced and repatriated fromthe various accounts to the Federal Government Treasury.

Out of the money my father made, he left the sum of N50 Million (Fifty Million Naira) in the CBN escrow account for further transfer into a foreign account and a sum of $25M (TWENTY-FIVE Million Dollars) was kept in a Private security firm here in Nigeria. Through the confessions made by the Abacha?s Family, the N50 Million was recovered by the investigating agency from the CBN escrow account. But were unable to discover the $25M, which he kept in the vaults. The reason is because no names were used to lodge in the funds.Instead, he used PERSONAL IDENTIFICATION NUMBERS (PIN) and declared the contents as Bearer Bonds and Treasury Bills. Also the firm issued him with a certificate of deposit of the consignments. Note thatI have these information in my custody.

Right now, my father has been arrested and detained for interrogation. As the eldest son of my Father, I believe that I owe the entire family an obligation to ensure that the $25M is successfully transferred abroad for investment purposes. With the present situation, I cannot do it all by myself.

It is based on this that I am making this contact with you. I have done a thorough homework and fine-tuned the best wayto create you as the beneficiary to the funds and effect the transfer accordingly. Is rest assured that the modalities I have resolved to finalize the entire project guarantees our safety and the successful transfer of the funds. So, you will be absolutely right when you say that this project is risk free and viable. If you are capable and willing to assist,contact me at once via email for more details.

Believe me, there is no one else we can trust gain.All my fathers friends have deserted us after exploiting us on the pretence of trying to help my father. As it is said, "it is at the time of problems that you know your true friends". So long as you keep everything to yourself, we would definitely have no problems. For your assistance, I am ready to give you as much as 20% of the total funds after transfer and invest a reasonable percentage into any viable business you may suggest.

Please, I need your assistance to make this happen and please; do not undermine it because it will also be asource of up liftment to you also. You have absolutely nothing to loose in assisting us instead,you have so much to gain.

Awaiting your urgent and positive response.

Best Regards

MR.YARO BAMIYI.

Alternative Email: [deleted]

16. This is remarkably short:

ATTN: sir/madam,
I am a member of the contract award committee,federal ministry of petroleum and resources,Nigeria. I am in search of an agent to assist us in transfer of (USD35m)and subsequent investment in properties in your country, you will be required to

(1) Assist in the transfer of the said sum

(2) Advise on lucrative area for investment

(3) Assist us in purchase of properties.

(4) send me your banking details,home address and private telephone/fax number

If you decide to render your service to us in this regard, 15% of the total sum of the above will be for you, and 10% for any expenses incured during the process.

Please if you are interested kindly sent an email to me so that i can give you the modalities.

Alternative Email:[deleted]

Yours faithfully,

MARTIN ZINGAWA

17.

Breathren,

Calvary greetings in the name of our Lord Jesus Christ, I am former Mrs Litoma mohammed alamin, now Mrs Christiana Alamin, a widow to Late Sheik Mohammed Alamin, I am 62years old, I am now a new Christian convert, suffering from long time cancer of the breast. From all indications, my condition is really deteriorating and is quite obvious that I may not live more than six months, because the cancer stage has gotten to a very severe stage.

My late husband was killed during the Gulf war, and during the period of our marriage we had a son who was also killed in a cold blood during the Gulf war. My late husband was very wealthy and after his death, I inherited all his business and wealth. My personal physician told me that I may not live for more than six months and I am so scared about this. So, I now decided to divide part of this wealth, by contributing to the development of evangelism in Africa, America, Europe and Asian Countries. This mission which will no doubt be tasking had made me to recently relocated to Nigeria, Africa where I live presently. I selected your church after visiting the website for this purpose and prayed over it, I am willing to donate the sum of $10.000,000.00 Million US Dollars to your Church/Ministry via you for the development of evangelism and also as aids for the less privileged around you.

Please note that, this fund is lying in a Security Company in my country and the company has branches, therefore my lawyer will file an immediate application for the transfer of the money in the name of your ministry. Please, do not reply me if you have the intention of using this funds for personal use other than enhancement of evangelism.

Lastly, I want you/your ministry to be praying for me as regards my entire life and my health because I have come to find out since my spiritual birth lately that wealth acquisition without Jesus Christ in one's life is vanity upon vanity. If you have to die says the Lord, keep fit and I will give you the crown of life.

May the Grace of our Lord Jesus Christ, the love of God, and the sweet fellowship of the Holy Spirit be with you. I await your urgent reply and you can confirm this from my attorney on [deleted]

Yours in Christ,

Mrs Christiana Alamin.

4A George Close

Zaria, Nigeria.

17a.

Mr.Arthur William
E-mail: [deleted]
No 16 Kingsway Rd,
Ikoyi,Lagos.
Fax: [deleted]

REQUEST FOR ASSISTANCE - STRICTLY CONFIDENTIAL

I am Mr. Arthur William an Accountant in the Nigerian National Petroleum Corporation (NNPC) and I head a seven-man tenders committee in charge of Foreign/Expatriate Contract Awards Review and Payment Approvals (CRPAC). I came to know of your name and address in my search for a reliable and low-key person to handle a very confidential transaction based on unflinching trust as we have not met before. This transaction involves the transfer of huge sum of foreign exchange (the United States Dollars) to a foreign account. There were a series of contracts executed by a Consortium of Multinationals in the oil industry in favour of NNPC among which are:

(1) The expansion and rehabilitation of the ageing pipeline network within Nigeria for crude oil and downstream products distribution and evacuation - US$9 Billion;

(2) Contracts for the Turn Around Maintenance (TAM) of the four epileptic refineries in the country;

(3) The construction of more storage tanks and maintenance and servicing of old ones for Petroleum Products Storage (Depots) - US$90 Million;

(4) The construction of Escravos Gas Poduction Offshore facility.

The original value of these contracts was deliberately over-invoiced in the sum of USD Eighteen Million,Five Hundred Thousand ($18,500,000.00) by this committee (CRPAC) during the awards of the various contract. This sum ($18,500,000.00) has now been approved for payment by this committee (CRPAC)and is now ready to be transfered by the Central Bank of Nigeria to the account of any individual and or company which the CRPAC presents as the beneficiary, since the company that actually executed these contracts has been fully paid their fund and the projects have been officialy commissioned. Consequently, my colleagues and I are willing to transfer the total amount to your account for subsequent disbursement on our behalf, since we as civil servants and we are also serving in a sensitive foreign payment approval committee (CRPAC) are prohibited by the Code of Conduct Bureau (Civil Service Laws) from opening or operating foreign account and or dealing in foreign exchange in our names. Needless to say, the trust reposed on you at this juncture is enormous. In return, we have agreed to offer you 25% of the transferred sum, while 10% shall be set aside for incidental expenses (internal and external) accrued between the parties in the course of the transaction. You must however note that this transaction is subject to the following terms and conditions:

a) Our conviction of your transparent honesty and diligence;

b) That you would treat this transaction with utmost secrecy and confidentiality;

c) That you have an unflincing trust in us, and our ability to complete all official processes with your co-operation;

(d) That the funds would be transfered to an ordinary account which you have total control over.

Modalities have been worked out at the highest levels of the relevant government departments involved and the Central Bank of Nigeria for the immediate transfer of funds within 14 working days subject to your satisfaction of the above stated terms. Our assurance is that your role is risk-free. To accord this transaction the legality it deserves and for mutual security of the fund, the whole approvalprocedures will be officially and legally processed with your name or the name of any company you may nominate as the bonafide beneficiary, as in an ideal situation.It is imperative that you bear in mind that having put in 19 years in the service of the government, I am averse to having my image and career dented. This matter should therefore be treated with utmost secrecy and urgency.

Kindly expedite action by contacting me on my e-mail address, indicating your interest in this transaction. For swift response to your reply,kindly indicate your fax and telephone numbers clearly so that I can explain further, especially by fax. I am urgently waiting your reply as payment to foreign contractors is usually made on quarterly basis.

Yours faithfully,

Mr.Arthur William

17b.

From:Abimbola Williams.
Plot 243 Walter Carrington Crecent
Victoria Island Lagos-Nigeria
Tel:[deleted]

Attn:President/Ceo.

STRICTLY CONFIDENTIAL BUSINESS PROPOSAL
RE: TRANSFER OF US$21.5 MILLION (TWENTY ONE MILLION, FIVE HUNDRED THOUSAND US DOLLARS ONLY).

I know this email will reach you as a surprise, but need not to worry as we are using the only secured and confidential medium available to seek for foreign assistance/partnership in a business transaction which is of mutual benefit.

I am a member of the Federal Government of Nigeria Contract Award and Monitoring Committee in the Nigeria National Petroleum Corporatio(NNPC). Sometime ago, a contract was awarded to a foreign firm in NNPC by my Committee. This contract was over invoiced to the tune of US$21.5M. U.S. Dollars. This was done deliberately. The over-invoicing was a deal by my committee to benefit from the project. We now want to transfer this money which is in a suspense Account with NNPC into any Overseas Account which we expect you to provide for us.

SHARE: -

For providing the account where we shall remit the money into, you will be entitled to 30% of the money,60% will be for me andmy partners while 10% has been mapped out from the total sum to cover any expenses that maybe incurred by us during the course of this transfer,both locally and international expenses. I would require the following: -

Your company's name,address,telephone and fax numbers. The above information would be used to make formal applications as a matter of procedure for the release of the money and onward transfer to your account. It does not matter whether or not your company does contract projects of this nature described here. The assumption is that your company won the major contract and subcontracted it out to other companies. More often than not,big trading companies or firms of unrelated fields win major contracts and subcontracts to more specialized firms for execution of such contracts.

We have strong reliable connections and contacts at the Central Bank of Nigeria, as well as the Federal Ministry of Finance and we have no doubt that all the money will be released and transferred if we get the necessary foreign partner to assist us in this deal. Therefore,when the business is successfully concluded we shall through our same connections withdraw all documents used from all the concerned Government Ministries for 100% security.

We are ordinary civil servants and we will not want to miss this once in a lifetime opportunity to get rich. We want this money to be transferred to the overseas Accounts for us, before the present Democratic Government start Auditing all Federal Government owned Parastatals.

Please contact me immediately through my telephone number whether or not you are interested in this deal.If you are not,it will enable me scout for another foreign partner to carry out this deal. Butwhere you are interested,send the required documents by email:[deleted],because time is of the essence in this business.

I wait in anticipation of your fullest co-operation.

Yours faithfully,

Abimbola Williams.

18.

PETROLEUM (SPECIAL) TRUST FUND

LAGOS-NIGERIA

CONFIDENTIAL REQUEST FOR URGENT BUSINESS PROPOSAL

>From the Desk of: Dr. chibuzor ego Dear Sir. This letter may come to you as a surprise since it is coming from someone you have not met before. However, we decided to contact you based on a satisfactory information we had about you.I am a Medical Doctor currently working with the Petroleum Trust Fund (PTF). I and some of my close and trusted colleagues need your assistance in the transfer of US$21.8 million into any reliable Account you may nominate overseas.This fund was generated from over-invoicing of contracts executed by the PTF under our control and supervision. This fund is now ready to be remitted into any Account we put forward for that purpose. What we want from you is a good and reliable company or personal Account into which we shall transfer this fund. Details should include the following:1. Name of Company, Address & Your Private Telephone & Fax Number. 2. Name of Bank & Address of Bank .3. Account Number 4. Beneficiary Name Upon receipt of your company & bank particulars, an application shall be made in your name to the Central Bank of Nigeria for the approval of the remittance of the funds which shall be by SWIFT (Telegraphic transfer) copies of the approval and other relevant documents shall be faxed to you for your perusal.please treat as strictly confidential for obvious reasons. The fund will be shared as follows:1. 30% for your assistance 2. 60% for myself & my Colleagues 3. 10% for contingency expenses We wish to assure you that your involvement should you decide to assist us, will be well protected, and also, this business, proposal is 100% risk free as the remittance will be made through the legal procedures.Note: your discussions regarding this transaction should be limited because we are still in government service. We intend to retire peacefully at the end of this transaction. Let honesty and trust be our watchword throughout this transaction and your prompt reply will be highly appreciated.Thank you for your anticipated cooperation while we look forward to a mutually benefiting business relationship with you. please endeavour to contact me by this email address

[deleted]

Best regards

Dr.chibuzor ego

19.

DR.ADO ADAMU
PLOT 1121
ADETOKUNBO ADEMOLA STREET
VICTORIA ISLAND-LAGOS
NIGERIA

Dear Sir,

RE: BUSINESS PROPOSAL - STRICTLY CONFIDENTIAL.

I am DR.ADO ADAMU., Chairman to the Contract Review Panel that was recently inaugurated by the President of the Federal Republic of Nigeria to review the activities of past military government with particular reference to contracts awarded by all ministries between 1990 to 1999. In the course of carrying out our assigned duties, we discovered the sum of USD40.5 (forty million, five hundred thousand dollars) only lying idle in a suspense account with our apex bank. This funds emanated from grossly over-invoiced contracts awarded to conglomerate of foreign firms by the Petroleum Ministry on behalf of the Nigerian National Petroleum Corporation. On completion of our assignment, this amount was deliberately not included in our report because we want to capitalize on this once in a lifetime opportunity to benefit and make a fortune out of it. The only option we have to achieve our aims and objective is to have this fund transferred to a country of our choice where it can be kept in trust and safe custody for us. We are however handicapped at the moment by our status as civil servants, which barred us from operating foreign accounts while still in government service.

Thus, through some discreet inquiries from our Chambers of Commerce, you and your organization were revealed as being quite astute in private entrepreneurship. On this premise, we have no doubt in your ability to handle a business of this nature, which informed our desire and wish to enter into a partnership with you. This business involves the remittance of this amount into your bank account with the hope of travelling down to meet you physically in order to receive our share. We hope to invest some in profitable ventures in your country based on your advise while the balance will be repatriated home as foreign earnings. We have mapped out strategies and all paperwork is in place to ensure a 100% success.

The nature of your business at present does not really matter because in the world over, bigger firms do bid for big contracts especially in third world countries like ours and can subcontract part of it to other firms for execution. That is you or your firm will be regarded as one of those that executed one of such projects and therefore entitled to receive the over-invoiced amount of the contract value since the original contractor has been paid. Be rest assured that this transaction is 100% risk free as there is actually no risk is involved either now or in the future for we are well connected in official circle. Given our level of commitment at the moment, we want to assure you that with full dedication on your part, the objective of having this fund remitted would have been realized within a period of two weeks. It is hereby expressly agreed in principle that at the end of the transaction, you will be entitled to 25% of the entire sum, 74% will be for my colleagues and I while 1% has been earmarked to take care of any expenses that might arise in the course of this transaction.

If you are interested in this proposal, please call or send me an e-mail with via:[deleted] for more clarifications. If however you are not interested, still let me know to enable me search for someone else to carry out this business with.

I anticpate a timely response from you. Thanks.

Yours Sincerely,

DR.ADO ADAMU

20. This is nearly identical to #12.

MR.RICHARD AKELE
DIRECTOR, ACCOUNTS AND AUDIT,
NIGERIAN NATIONAL PETROLEUM CORPORATION (N.N.P.C.)
EMAIL:[deleted]
TELEPHONE: [deleted]
FAX: [deleted]

TRANSFER OF $28,600,000:00 (TWENTY-EIGHT MILLION SIX HUNDRED THOUSAND U.S. DOLLARS) ONLY.

I got your contact from the Nigerian Chamber of Commerce & Industry. Following this and other investigations resulting in a good recommendation. We have decided to contact you to help us with the legal Transfer of US$28,600,000.00 (Twenty-Eight Million Six hundred Thousand United States Dollars). The amount stated above resulted from an over-invoiced contract executed for the Nigerian National Petroleum Corporation (N.N.P.C.) for which the contractors have been fully paid. Because this money was part of the overall contract sum amounting to close to (US$100,000,000:00) that has been completed.

The said amount has remained dormant and floating in our Apex Bank. Therefore, we will raise supplementary documents to enable us transfer into an account that is yet to be nominated. We need a foreign partner, because as civil servants, the code of conduct does not allow us to operate foreign bank accounts. Hence we solicit for your assistance, we are requesting you to provide us with the help for the safekeeping of this money until our arrival in your company to collect our share and decide on investment possibilities of this money.

For your assistance in this transaction, we have unanimously agreed to offer you 30% of this money, 5% will be used in settling any incidental expenses that may arise and the remaining amount will be for us. To enable the prompt transfer of this money, kindly send to us your personal details, contact information & bank details in full.

We look forward to hearing from you and thanking you for your anticipated cooperation and consideration in the above subject matter. Please be informed that we would appreciate the handling of this transaction in a confidential manner. We sincerely advise that you contact us on the above Telephone and fax numbers to maintain the confidentiality of the business.

Sending e-mail will be appreciated.

Yours sincerely,

MR.RICHARD AKELE.

21. An extremely short one.

FROM: Dr. Wilson Itam
EMAIL: [deleted]
tel/fax:[deleted]

Dear Sir,

I am an administrative staff of the Federal Ministry of Petroleum Resource Abuja, Nigeria, and I represent a group that is interested in engaging your services as Manager for investment purpose,of a large volume of fund.

If this proposal is acceptable to you, please get back to me through the above email or fax number to enable me give you more details and work out a remuneration for your participation in the transactio,and also let know how i came to select you for this purpose.

I await your urgent response.

Sincerely Yours,

Dr. Wilson Itam.

22.

FROM THE DESK OF DR.ACATA MADUEKE
SECRETARY, SENATE COMMITTEE ON LOCAL AND FOREIGN DEBTS
LAGOS - ABUJA, NIGERIA

DEAR FRIEND,

RE: TRANSFER OF US$35.45M DOLLARS ONLY INTO YOUR ACCOUNT.

I, ON BEHALF OF MY COLLEAGUES WITHIN THE SENATE (UPPER HOUSE) COMMITTEE ON LOCAL AND FOREIGN DEBTS, DO HEREBY SOLICIT YOUR ASSISTANCE AS REGARDS TRANSFER OF THE ABOVE-MENTIONED AMOUNT TO YOUR BANK ACCOUNT. THE FUNDS AROSE FROM CONTRACT PAYMENTS DUE SEVERAL LIQUIDATED COMPANIES.

SUFFICE IT TO INFORM YOU, THAT FOR TIME, THE LIQUIDATED COMPANIES COULD NOT PROCESS THEIR PAYMENTS BECAUSE OF INSOLVENCY, THEIR APPOINTED RECEIVERS DERELICTED/FAILED IN PROPERLY PROCESSING THEIR CONTRACTUAL PAYMENTS, HENCE SEVERAL FUNDS DUE SUCH LIQUIDATED COMPANIES LAY FALLOW/UNPAID. OUR RECORDS IS REPLETE WITH SUCH UNPAID FUNDS PRESENTLY LYING IN A SUSPENSE ACCOUNT WITHIN THE WATCH OF MY COMMITTEE (SENATE COMMITTEE ON LOCAL AND FOREIGN DEBTS).

HAVING BEEN MANDATED BY MY COLLEAGUES TO DEAL WITH THIS MATTER IN STRICT CONFIDENTIALITY, HENCE I HAVE PROCEEDED TO EMAIL THIS LETTER TO YOU.

ON THE REFERENCE SUBJECT BEING THE FIRST BATCH/INSTALLMENT ON AN EXTENSIVE DEAL, WE PROPOSE FOR A START, A PROJECT THAT WILL GUARANTEE THE TRANSFER OF US$35.45M (THIRTY-FIVE MILLION, FOUR HUNDRED AND FIFTY THOUSAND UNITED STATES DOLLARS) TO THE ACCOUNT OF A RELIABLE FOREIGN PARTNER FOR OUR MUTUAL GOOD, BECAUSE WE AS GOVERNMENT OFFICIALS ARE NOT ALLOWED BY THE CODE OF CONDUCT TO OPERATE FOREIGN ACCOUNT. THE FIRST PHASE OF US$35.45M WHEN PROPERLY CONSUMMATED IN TRUST AND GOOD FAITH WOULD ENABLE THE SUBSEQUENT PHASES.

MY COMMITTEE IS ENTRUSTED WITH THE POWERS TO INVESTIGATE, COLLATE, RECOMMEND, APPROVE AND PASS PECUNIARY (MONEY) BILLS FOR THE PAYMENT OF OUTSTANDING CONTRACTUAL DEBTS DUE BOTH FOREIGN AND LOCAL CONTRACTOR COMPANIES. IT THEREFORE FORECLOSES ANY INVESTIGATION TO THE WHEREABOUTS OF THE "FALLOW" FUNDS. HOWEVER DISCRETION AND GOODWILL IS FUNDAMENTAL.

THE PROJECT HOLDS COMMENSURATE BENEFITS TO THE PARTIES INVOLVED, AS WE ENVISAGE A SPEEDY CONSUMMATION OF THE FIRST BATCH OF THIS TRANSACTION. ON THE SUCCESSFUL REMITTANCE OF THE FUNDS INTO YOUR ACCOUNT, YOU WILL BE COMPENSATED WITH 25% OF THE TOTAL AMOUNT FOR YOUR ASSISTANCE AND SERVICE. SHOULD YOU BE INTERESTED IN THIS PROPOSAL, REACH ME BY EMAIL WITH YOUR FULL COMPANY DATA STATING:

COMPANY NAME AND ADDRESS (PERSONAL IF PREFERRED), TELEPHONE AND FAX NUMBERS (PREFERABLY PRIVATE OR CONFIDENTIAL NUMBERS)

WITH THIS INFORMATION, WE SHALL GO AHEAD TO PROCESS FORMALLY THE RELEASE OF THIS FUND INTO YOUR ACCOUNT FOR OUR MUTUAL BENEFIT. IT IS PERTINENT TO NOTE THAT WE SHALL ALSO REQUIRE YOUR ASSISTANCE IN INVESTING A SUBSTANTIAL PART OF OUR SHARE OF THE FUNDS IN VIABLE INVESTMENT OPPORTUNITIES IN YOUR COUNTRY AS WE WILL NOT BE ABLE TO BRING OUR FULL SHARE OF THE FUNDS BACK TO OUR COUNTRY IN CASH FORM.

FINALLY, YOU ARE ADVISED TO TREAT THIS PROPOSAL WITH UTMOST CONFIDENTIALITY AND URGENCY AS YOU CAN CONTACT ME DIRECTLY THROUGH MY EMAIL ADDRESS:[deleted] FOR FURTHER INFORMATION ON THE REQUIREMENTS AND PROCEDURES FOR THIS TRANSACTION.

YOURS FAITHFULLY,

DR.ACATA MADUEKE (SECRETARY, SENATE COMMITTEE ON LOCAL AND FOREIGN DEBTS)

23.

FROM:MR. DICKENS AMAZIE.

HIGHLY CONFIDENTIAL.

I AM MR. DICKENS AMA A PERSONAL ADVISER TO THE LATE HEAD OF STATE, FEDERAL REPUBLICOF NIGERIA, GENERAL SANI ABACHA ON FINANCIAL/FOREIGN INVESTMENTS. SHORTLY BEFORE HIS DEATH HE MANDATED ME TO USE MY FIRM TO TRANSFERTHE SUM OF US35M INTO ANY OVERSEAS COMPANIES BANK ACCOUNT AND FURTHER CREDITTHE SAME AMOUNT INTO HIS SWISS BANK ACCOUNT.

THE ORIGIN OF THIS MONEY, I DO NOT KNOW, BUT HE HANDED TO ME ALL NECESSARY DOCUMENTS REQUIRED TO EFFECT THE TRANSACTION. FEW WEEKS AFTER THE DOCUMENTSWERE MADE AVAILABLE TO ME HE DIED. FORTUNATELY HE DID NOT DISCLOSE THIS TRANSACTION TO ANY OF HIS FAMILY MEMBERS NOR HIS COLLEAGUES. I AMTHE ONLY ONE WHO KNOWS ABOUT IT.

THEREFORE, I HAVE DECIDED TO MAKE USE OF THIS OPPORTUNITY, I HAVE SUCCESSFULLY MOVEDTHE MONEY INTO A REPUTABLE SECURITY COMPANY ABROAD FOR MY OWN PERSONAL USE. ICANNOT MENTION THE COUNTRY FOR SECURITY REASON. THEREFORE, I AM SOLICITING FORYOUR ASSISTANCE AND PERMISSION TO REMIT THIS SUM INTO YOUR ACCOUNT.

IF YOU AGREE TO ASSIST ME, YOUR COMMISSION WILL BE 30% OF THE TOTAL SUM, 60% WILLBE FOR THE PARTICIPANTS HERE IN NIGERIA, WHILE THE REMAINING 10% HAS BEEN MAPPEDOUT FOR ANY INCIDENTAL EXPENSES THAT MAY BE INCURRED BY BOTH PARTIES DURING THECOURSE OF THE TRANSACTION. I HAVE ALSO RESOLVED TO INVEST MY OWN SHARE IN YOUR COUNTRY AND WILL DEPEND ON YOUREXPERTISE FOR GUIDANCE AND DIRECTION.

PLEASE NOTIFY ME OF YOUR INTEREST TO DO THIS BUSINESS WITH ME AS SOON AS POSSIBLE.ALSO BE REST ASSURED THAT THERE IS ABSOLUTELY NO RISK INVOLVED IN THIS BUSINESSTRANSACTION.

LOOKING FORWARD TO YOUR URGENT REPLY AND CO-OPERATION, PLEASE TREAT AS MOST CONFIDENTIAL.

YOURS FAITHFULLY,

MR. DICKENS AMAZIE

24.

Dear sir/Ma

I greet your family. My name is Mrs. HELEN ADAMU. I am a widow and a mother of three all girls. I know you will see my letter to you as an embarrassment considering the fact that we do not know ourselves. I plead with you to be patient with me I feel very pleased to contact you for some assistance and business relationship. I live in Nigeria with my children. My late husband was a loving, caring and hardworking businessman who died unfortunately In a ghastly auto crash. Before the sudden death of my beloved husband, and father of my daughters, my late husband intended to establish a business in the united states of America with the sum of$30 million united states dollars, but unfortunately he died before this proposed venture. Following his death, his family members insisted that I am not entitled to his property (Assets and money) since I am a woman and my offspring's all girls as I do not have a male child for my husband. Well, according to some barbaric traditional laws here in Nigeria (Africa) which doesn't permit a woman to inherit a man's property, as they are expected by tradition to take over the management of his business and other properties including myself who automatically becomes a wife to one of his immediate brothers. Unfortunately to this wicked family members, the $30million united states dollars which my late husband intended to use in establishing a business in the United States was deposited in a bank account unknown to his family .I and the lawyer is the only one aware of this money, so I have discussed this matter with a staff of the bank that i want this money personally so that I will be able to take care of my children's educational needs since my husband's family members vehemently opposed the furtherance of their education. According to the staff of the bank, the best way to secure this money is to transfer this money to a bank account outside Nigeria For safe- keeping, later it will be used for business establishment subject to the Advise of whosoever finally assists us. At this juncture, I there fore ask for your sincere assistance in providing us with your assistance enablement to facilitate the remittance of this fund into your nominated account. As soon as I get your positive response, I shall provide you with all the necessary detail for this transfer. However, Your pacentage share stays while Our share of the money will be for my investment as I will want to keep aglow my late husbands dream of investing in real estate. To be able to help me, kindly send through my email, your personal details including your contact information for easy communication. Thanking you for your anticipated response

Mrs. HELEN ADAMU

25.

DEAR SIR,

MY NAME IS REMI ANDREWS, THE CHIEF FINANCIAL/LEGAL ADVISER TO LATE HEAD OF STATE OF NIGERIA, GENERAL SANI ABACHA. I GOT YOUR CONTACT FROM A SCEARCH INTO THE INTERNET AND OPTED FOR IT AS A RESULT OF MY QUEST TO DO THE BUSINESS AT HAND WITH YOU AND WISH TO USE THIS OPPORTUNITY TO NOTIFY YOU OF AN EXISTING AMOUNT OF MONEY WE WILL LIKE TO TRANSFER OVERSEAS FOR THE PURPOSE OF INVESTMENT IN YOUR COUNTRY. AS YOU MUST HAVE KNOWN, THE FAMILY OF THE LATE HEAD OF STATE IS CURRENTLY GOING THROUGH ALL SORTS OF PROBES UNDER THE CURRENT HEAD OF STATE, GENERAL OLUSEGUN OBASANJO, AND THEY HAVE BEEN MADE TO REFUND TO THE GOVERNMENT THE SUM OF $625,263.187.00 (SIX HUNDRED AND TWENTY FIVE MILLION, TWO HUNDRED AND SIXTY THREE THOUSAND, ONE HUNDRED AND EIGHTY SEVEN UNITED STATES DOLLARS AND £75,306,884.00 (SEVENTY FIVE MILLION, THREE HUNDRED AND SIX THOUSAND, EIGHT HUNDRED AND EIGHTY FOUR POUNDS STERLING) AND ALSO MILLIONS OF MONEY IN OUR LOCAL CURRENCY AND PROPERTIES TOO, OF WHICH YOU CAN READ FROM THE NEWSPAPER PUBLICATION THAT I WILL SEND TO YOU AS SOON AS I HEAR FROM YOU. BASED ON THIS AMOUNT RECOVERED FROM THEM, THEY HAVE MANDATED ME TO FIND A FOREIGNER WHO CAN HELP THEM MOVE THE MONEY THEY SECURED WITH A SECURITY COMPANY IN NIGERIA TO OVERSEAS. A CERTIFICATE OF DEPOSIT AND CERTIFICATE OF ORIGIN AND OTHER RELEVANT DOCUMENTS WILL BE GIVEN TO YOU TO PROVE THE REALITY OF THE TRANSACTION.

IF YOU THEREFORE AGREE TO ASSIST US NOTE THAT YOU WILL NOT BE REQUIRED TO SIGN ANY MONEY TRANSFER DOCUMENTS AS OUR APPOINTED ATTORNEY WILL DO ALL THAT. ALSO YOU WILL NOT BE REQUIRED TO VISIT NIGERIA BUT WOULD SIMPLY BE REQUIRED TO FURNISH THE ATTORNEY AT THE RIGHT TIME, YOUR BANK DETAILS, WHERE YOU WANT THE MONEY TO BE TRANSFERRED. ONCE I HEAR FROM YOU, I WILL INITIATE THE PROCESSING OF THE TRANSFER, AND IN ABOUT TEN WORKING DAYS THE FUND WILL BE IN YOUR NOMINATED ACCOUNT, FOR US TO SHARE IN THE RATIO OF 75% FOR US AND 25% FOR YOU OF WHICH YOU WILL HELP US INVEST OUR OWN SHARE IN YOUR COUNTRY. ALSO I WILL TELL YOU HOW MUCH WE INTEND TO TRANSFER FIRST AS SOON AS I HEAR FROM YOU.

I WILL NEED YOUR PRIVATE PHONE AND FAX NUMBERS FOR EASY COMMUNICATION.

I LOOK FORWARD FOR YOUR URGENT REPLY, ALL REPLIES SHOULD BE THROUGH MY EMAil ADDRESS :[deleted]

BEST REGARDS,

REMI ANDREWS.

26. I received this twice.

REQUEST FOR ASSISTANCE: _STRICTLY CONFIDENTIAL

I AM DR. MALUS UDOKA, THE CHAIRMAN OF CONTRACT AWARD AND REVIEW COMMITTEE SET UP BY THE FEDERAL GOVERNMENT OF NIGERIA UNDER THE NEW CIVILIAN DISPENSATION TO AWARD NEW CONTRACTS AND REVIEW EXISTING ONES. I CAME TO KNOW OF YOU IN MY SEARCH FOR A RELIABLE AND REPUTABLE PERSON TO HANDLE A VERY CONFIDENTIAL TRANSACTION, WHICH INVOLVES THE TRANSFER OF A HUGE SUM OF MONEY TO A FOREIGN ACCOUNT. THERE WERE SERIES OF CONTRACTS EXECUTED BY A CONSORTIUM OF MULTI-NATIONALS IN THE OIL INDUSTRY IN FAVOUR OF N.N.P.C. THE ORIGINAL VALUE OF THESE CONTRACTS WERE DELIBRATELY OVER INVOICED TO THE SUM OF USD$25,000,000.00 (TWENTY FIVE MILLION UNITED STATE DOLLARS). THIS AMOUNT HAS NOW BEEN APPROVED AND IS NOW READY TO BE TRANSFERED BEING THAT THE COMPANIES THAT ACTUALLY EXECUTED THESE CONTRACTS HAVE BEEN FULLY PAID AND THE PROJECTS OFFICIALLY COMMISSIONED. CONSEQUENTLY, MY COLLEAGUES AND I ARE WILLING TO TRANSFER THE TOTAL AMOUNT TO YOUR ACCOUNT FOR SUBSEQUENT DISBURSEMENT, SINCE WE AS CIVIL SERVANTS ARE PROHIBITED BY THE CODE OF CONDUCT BUREAU (CIVIL SERVICE LAW) FROM OPERATING AND/OR OPENING FOREIGN ACCOUNTS IN OUR NAMES. NEEDLESS TO SAY, THE TRUST REPOSED ON YOU AT THIS JUNCTURE IS ENORMOUS, IN RETURN, WE HAVE AGREED TO OFFER YOU 30% OF THE TRANSFERED SUM, WHILE 10% SHALL BE SET ASIDE FOR INCIDENTAL EXPENSES (INTERNAL AND EXTERNAL) BETWEEN BOTH PARTIES IN THE COURSE OF THE TRANSACTION YOU WILL BE MANDATED TO REMIT THE BALANCE TO OTHER ACCOUNTS IN DUE COURSE.

MODALITIES HAVE BEEN WORKED OUT AT THE HIGHEST LEVEL OF THE MINISTRY OF FINANCE AND THE CENTRAL BANK OF NIGERIA FOR THE IMMEDIATE TRANSFER OF THE FUNDS WITHIN 10 WORKING DAYS SUBJECT TO YOUR SATISFACTION OF THE ABOVE STATED TERMS. OUR ASSURANCE IS THAT YOUR ROLE IS RISK FREE.TO ACCORD THIS TRANSACTION THE LEGALITY IT DESERVES AND FOR MUTUAL SECURITY OF THE FUNDS THE WHOLE APPROVAL PROCEDURES WILL OFFICIALLY AND LEGALLY PROCESSED WITH YOUR NAME OR THE NAME OF ANY COMPANY YOU MAY NOMINATE AS THE BONEFIDE BENEFICIARY. ONCE MORE I WANT YOU TO UNDERSTAND THAT HAVING PUT IN OVER TWENTY FIVE YEARS IN THE CIVIL SERVICE OF MY COUNTRY, I AM AVERSE TO HAVING MY IMAGE AND CAREER DENTED. THIS MATTER SHOULD THEREFORE BE TREATED WITH UTMOST SECRECY AND URGENCY IT DESERVES.

I WANT TO ASSURE YOU THAT THIS BUSINESS PROPOSAL IS 100% RISK FREE AS WE HAVE DONE OUR HOME WORK PROPERLY I QUITE BELIEVE THAT YOU WILL PROTECT OUR INTEREST BY TAKING THIS DEAL STRICTLY CONFIDENTIAL, AS WE ARE STILL IN GOVERNMENT SERVICE, WHICH WE INTEND TO RETIRE FROM.KINDLY EXPEDITE ACTION AS WE ARE BEHIND SCHEDULE TO ENABLE US INCLUDE THIS TRANSFER IN THE FIRST BATCH WHICH WOULD CONSTITUTE THE FIRST QUARTER PAYMENTS FOR THE 2003 FINANCIAL YEAR. THANKS AND GOD BLESS.

DR MALUS UDOKA

NB: But if you know you are interested let me know. List your phone & fax Numbers so we may Communicate with you. This is important as we would have to talk about the modalities of the transaction. Waiting to hear from you.you can also reach me at [deleted]

27. I received this three times. The next two are from the same person.

Dear Friend

In recent times over the radio in AMERICA or even in ASIA you must have heard about my family regarding huge sums of money stacked in foreign banks in different names for business .I believe is a legacy we came to meet when my late Husband became the head of state . It does not matter whether you are small or big but your ability to help me sort out things is mostly needed now .I do not justify myself but it has happened so i need you to help me and my family survive in life. Thus it is with hope that I write to seek your help in the context below.I am Hajia Mariam Abacha, wife of Nigeria’s former head of state; Late General Sani Abacha, whose sudden death occurred on the 8th of June 1998.

Since my husband died, I have been thrown into a state of utter confusion, frustration and hopelessness by the present civilian administration. The security agents in the country have subjected me to physical and psychological torture. My son (Mohammed Abacha) is still under detention arraigned before the federal high court of Nigeria for an offence he did not commit. As a widow that is so traumatized , I am hopeless with my present faith. You must have heard over the media reports on the recovery of various sums of money deposited by my latehusband with various security firms. Some companies willingly gave up their secret and disclosed our money confidently lodged there, or many, outright blackmail.

Infact the total sum discovered by the government so far is in the tune of $700 Million USD and they are not relenting to make me poor for life. I came in contact with your name and address through my personal research and would want to have faith and confidence in you as I view you to be a responsible personality. I have no doubt about your capacity and goodwill to assist me in receiving into your custody( for safety) the sum of $40.3 Million USD willed and deposited safely in my favour by my late husband. This money is currently kept in Safe Deposit Box (SDB) at a security firm within Europe. As it is legally required, the administration of my late husband’s property is under the authority of the family’s Lawyer(Attorney)Barrister Abdulrahman Bubatrafa(SAN).The investigative teams set up by my government have submitted their report after freezing almost all our account.Fortunately, our family lawyer had secretly protected the personal will of my husband from the notice of the investigators and have strictly advised that the $40.3m USD be urgently moved to an overseas account of any trust worthy but ANNONYMOUS foreign family friend without delay, for security reasons.All our traveling papers have been seized by the government thereby preventing us from traveling and all the local and international outfit of our business empire seized.This sum of money is our only hope to stay alive.I have therefore agreed to compensate your goodself with 30% of the total deposit when you finally recieve the deposit box from the security firm and its contents safely lodged in your account. They have equally guaranteed 100% risk-free and smooth transfer. If you are interested in assisting me,please reach me immediately or send to me your confidential telephone and fax number(s) so that I can reach you as soon as possible. For obvious security reasons,it is imperative that you keep all our communication very secret. Do not mention my family's name or disclose the transaction to anybody. If you are not interested in assisti rnative arrangement as time is of the essence.Please do not expose me to my government.

Regards,

Hajia Mariam Abacha.

n.b please respond directly to my email: [deleted]

28.

From: Mrs.Mariam Abacha.

Attention:President/C.E.O.

Following the sudden death of my husband, Late General Sanni Abacha, the former head of state of the federal republic of Nigeria in June 1998, I have been thrown into a state of utter confusion, frustration and hopelessness by the present civilian administration. Security agents in Nigeria have subjected me to physical and psychological tortures. One of my sons is still under detention as well as arraigned before a Federal High Court of Nigeria for an offence he did not commit. As a widow, that is so traumatized, I have lost hope and confidence in anybody within the country. You must have heard over the media and the Internet on the recovery of various huge sums of money deposited by my late husband in different security firms abroad. Some willingly gave up their secrets and disclosed our money confidently lodged with them and many out-rightly declined lodgment. In fact the total sum discovered by the Government so far is to the tune of $700 million dollars. And the government has not relented in its efforts to completely bring my children and I back to square one. This is why I deemed it necessary to act fast by contacting anybody abroad for assistance.

Furthermore, due to the security network placed on my daily activities I cannot afford to visit any embassy for a possible solution, hence I have decided to contact you and I do hope you will be the person God is going to use to rescue my family and I. I have deposited the sum of $35 million dollars in a security firm abroad as whose name is with held for now for security reasons until we fully commence communication. I shall be grateful if you could receive this fund on my behalf for safekeeping. Adequate arrangement has been made for receiving the fund. It is totally risk free. This arrangement is known to you, my attorney and me only. This means that my Lawyer will deal directly with you as surveillance is on me. My Lawyer’s name is Mr.Ahmad Adamu. Please,send response to [deleted] .

You are entitled to 30% of the total sum. I hope to invest a proportion of the balance in your country. Please, forward your private Telephone and Fax numbers so that we can fully commence communication immediately. I will quite appreciate, if you accept my proposal in good faith. I look forward to receiving your urgent reply to my plea.

Yours truly,

Mrs. Mariam Abacha

29. I've received this twice.

From: Mrs Abacha Ozo Mariam
Abacha village Kano-Nig.
Private Fax No.[deleted]
Private E-mail:[deleted]
Dear Sir/Madam

I am delighted to write this letter to you hoping that you will understand my predicament and answer back without hesitation. I am DR MARYAM ABACHA the wife of the late Nigerian head of State GENERAL SANI ABACHA. I got your contact through business inquires from the chamber or commerce as I was making contact for a Honest foreigner who will help save my life and my children, hence our country has been frustrating us since the death of my husband.

I am in possession of $12 000.000 (Twelve Million USD) which I want to invest inyour country. For your clarification and understanding, this money was boxed and deposited with the finance and security company in disguise as a family effect since 5th of May 1999, is not an ill gotten wealth rather, it was generated from my Organization FAMILY SUPPORT PROGRAM (F.S.P). I will enlighten you more of this organization if you indicate a helping interest to secure this money on mybehalf.

On your acceptance to render this assistance to me, I will instruct the finance company to effect a change of ownership of this fund in your name as the bona-fide owner/my next of kin to enable you retrieve the fund, also I will disclose to you the country and the name of the finance and security company wherethis money is being deposited What I demand from you is to arrange and go to the finance company where this money is beingdeposited And claim it. It is very ideal you forward to me your private telephone and fax numbers / Company Profile, Occupation, enable me send all relevant documents pertaining the deposit of this fund for your study. Bear in mind that this transaction demands absolute confidentiality because properties, assets and bank accounts both local and international bearing the ABACHAâ€™S family name, are being ordered to be confiscated by the Already elected civilian President of Nigeria (President Olusegun Obasanjo) hence I will not want to be exposed. For your knowledge, 30% of this fund $12 000.000 (Twelve MILLION U.SDOLLARS) will be given to you if you assist me to secure this fund and another 5% has been set aside for all the expenses you might incur during the process of securing this fund. Example: TELEPHONE BILLS, HOTEL BILLS, FLIGHT BILLS and other miscellaneous expenses. When you must have taken the agreed percentage, you will use part of the balance to buy a living house for my family there in your country, where we shall live in future and the remaining part will be kept for investment package also in your country, which will be under your supervision. Contact me immediately, as I and my son (NOVA ABACHA) who knows everything as regards to this business is longing to have a talk with you. And bear in mind that this is the only remaining fund for thesurvival of my family.

Thanks for your anticipated c-operation. Reply to the above fax number 234-9-2726440 for security reasonaltanative/private email address is [deleted] N/B.do not reply to this mail box [deleted].

My picture attched for proper recognition

Best Regard

Mrs. Abacha Ozo Mariam

29.

FROM:THE CHAIRMAN,
CONTRACT REVIEW PANEL,
FEDERAL MINISTRY OF WORKS AND HOUSING
FEDERAL SECRETARIAT OFFICE COMPLEX
FALOMO,IKOYI-LAGOS.

URGENT

FUND TRANSFER/INVESTMENT

Dear Friend,

First, I must solicit your strictest confidence in this transaction,this is by virtue of it's nature as being utterly confidential and top secret.

Study this portion carefully and advice categorically, if you will be able to handle, as I might not want to be exposed of the information considering the source and reputation of my name.

I am the Director of project and the newly appointed chairman, contract reviewing committee(CRC) of the Federal ministry of Works and Housing(FMW&H)in Lagos, Nigeria. I am seeking your assistance to enable me transfer the sum of US $17,000,000.00 into your account for mutual benefits.This money came about as a result of a contract executed on behalf of my Ministry, the (Federal Ministry of Works and Housing). This contract was officially assigned to be awarded and executed by two foreign contractors at the tune of US$80,500,000.00, but in the course of our negotiation, we bargained with only one foreign contractor, a Bulgarian firm which now executed the contract at the cost of US$63,500,000.00. Thus leaving the remaining US$17M to our (members of the CRP ) benefits unknown to the contractor and any other person in my Ministry. This contract has been satisfactorily executed and inspected as the Bulgarian firm is presently securing his payment from my Ministry.

It is however to this effect that I seek your maximum assistance and approval to present your company name alongside with the Bulgarian contractor as the second foreign contractor to enable me transfer the difference(US$17M)into your account for further investment depending on your advice.On actualization of the transaction, the funds will be shared thus:

1. 30% of the money go to you for acting as the beneficiary of the funds.

2. 10% for reimbursement to both parties for incidental expenses that may be incurred in the course of the transaction for insurance, phone bills, documentation etc.

3. 60% for me and my partners,which we intend to commence an importation business with you.

All logistics are in place and all modalities worked out for the smooth conclusion of the transaction within ten to fourteen days of commencement after receipt of the following information;

1.Your name and address,

2.Company's name and address if any,

3.Your telephone and fax numbers.

When we receive the above information from you by e-mail, we shall apply and obtain the necessary payment approvals from the relevant authorities including the Federal Ministry of Finance (F.M.F) which shall allocate you or your company foreign exchange cover for US$17 million you or your company shall be officially regarded as the beneficiary of the funds. When the money is transferred to your account, upon confirmation from you that the fund has been credited into your Nominated Bank Account, my colleagues (2) and I will come over to your country for the sharing of the fund to commence our Importation Business. Lets trust that absolute confidentiality be our watchword throughout this business transaction. Your line of business does not matter.

However, your prompt reply will enable us to expedite action by forwarding the information (your bank particulars) to the authority concerned for immediate processing of the document/remittance.

If you are able to handle this, do reply me back immediately through my email address

Thanks and best regards.

Dr. Evans Eghieye

30. I received this twice.

My Dear

We wish to solicit your assistance to provide us with a solution to a money transfer of Thirty nine Million United states Dollars. We got your contact from my brother in law that works with the Federal Ministry Of External Affairs in Nigeria and a careful study of your business activities confirm that you are the one we need. We are members of the special committee newly instituted by the present civilian administration of President Olusegun Obansanjo. Our duty is to review all contracts awarded to foreign firms/contractors from the Ministry of Petroleum from 1993 to May 28th 1999.

It may interest you to know that most of the contracts awarded were over invoiced or inflated. One of such contracts has been identified. The said contract was originally executed by an Italian based firm (Straberg Italiano Spa) in (1996), to supply 250,000-monax turbine polypropylene plant sand 150,000 bpsd for Kaduna refinery. Pipeline reconstruction and computer optimization for plants "A" to Kaduna refinery, as part of the measure takento aid the turn around maintenance to recoup the almost collapsed refineries in Nigeria.

The total amount approved by the then Military Government was put at $125,000.000. 00M USD. The actual amount used for executing the contract wasestimated to be 86,000.000.00M USD, which has since been paid to the foreign contractor. The remaining $39,000.000.00M USD was inflated. The over inflated amount is lying in one of the country's apex bank escrow account, waiting to be dispatched to a designated bank account. More information shall be made known to you upon the positive confirmation from your good self that you are willing to assist us in the completion of the understated proposal. What we want from you now, is to provide a safe account where the inflated amount will be transferred. Secondly, we need the name of your choice company and address- Tel/fax numbers.

By doing so, your company will be created as artificial contractor and thus can lay claim to the inflated amount. My colleagues and I have agreed to compensate the owner of the account used for this transaction with 10% of the total amount remitted. We shall keep 80% and 10% will be reserved for taxes and other miscellaneous expenses. We intend to consummate this transaction within the shortest possible time based on your cooperation and support. CHANCES: The chances of success is sure, having succeeded in moving US$5M to an account in Hong Kong, save for the mischief of the account owner; we would have been through with this project.

Besides, we have the support of colleagues from other renowned Government departments. Our chances of success are as good as gold. ADVICE: This project demands mutual support, commitment, confidentiality and trust. Delay is dangerous. Therefore, we desire consistent and purposeful participation as we thread the part of greatness. Confidentiality is our watchword, mutual trust is our beacon. Endeavor to remain in steady contact and send me your personal phone and fax no for easier communication and further clarification. I honestly assure you that this transaction is 100%risk-free.

Best Regard

PAUL AMOBI

31. See #40, for another Emeka.

GOLDEN BUSINESS OPPORTUNITY

I am an Attorney and close confidant of MRS. MARYAM ABACHA, the former first lady and wife of the late GEN. SANI ABACHA, the former head of state and commander in chief of the armed forces of the Federal Republic of Nigeria.

She (MRS. M. ABACHA), has as a result of the trust and confidence she has in me mandated that I search for a reliable and trustworthy foreign partner, who will help receive some funds which she had in cash totaling US$45m (Forty Five Million United States Dollars Only) into a personal, company or any reliable foreign bank account for safe keeping for a short period of time, since her family bank accounts within and outside the country have all been frozen by the authorities. (I would refer you to the website of .http://www.transnationale.org/anglais/sources/tiersmonde/dirigeants__aba http://allafrica.com/stories/200203180074.html http://www.time.com/time/europe/magazine/2000/27/swiss.html , for further information about these monies and the ABACHAS)

This money in question has however, been carefully keptin defaced form and deposited with a security company that has branches in Europe and America. You may therefore be required to travel to any of the branches to collect the money on behalf of my client for safe keeping.

It may also interest you to know that she (MRS. ABACHA) and her family have, since the inception of the present democratic government, been placed under partial house arrest, with their international traveler?s passports withdrawn pending the resolution of current fund recovery face - off between them and the present RTD GEN. OBASANJO led Federal Government, which from all indications will not exceed this year.

She has decided to offer anybody who will be willing to render this tremendous assistance 20% of the total sum, while 5% shall be set aside for incidental expenses.

Note that this transaction involves no risks whatsoever, as you will have no dealing with my Country, Nigeria. Rather, you will deal directly with the security company, which is based where the money is right now.

Let me have your confidential Tel/Fax Numbers in your response to this proposal.

I shall let you into a complete picture of this mutually beneficial transaction when I have received your anticipated positive reply. This matter should be treated as urgent and confidential. This is very important.

Best Regards,

Dr.George Emeka.

32.

Dr.Titto Danjuma,
Secretary to the Niger Delta Development Commission,
Old Secretariat Complex,
Victorial-Island, Lagos.

Dear Sir,

I am a highly placed official of Government of Nigeria and also a founding member of the ruling Peoples Democratic Party(PDP).

My committee - The Niger Delta Development Commission(NDDC)-which is in charge of managing and supervising the disbursement of oil sales revenues for the Nigerian government which covers payment to foreign and local contractors that have executed contracts for our country.The revenue under our control runs into several hundred of millions of dollars monthly.Myself and other colleagues in the NDDC are currently in need of a foreign partner with whose bank account we shall transfer the sum of Twenty Nine Million Five Hundred Thosand United States Dollars($29.5m). This fund was accrued from various over invoicing of foreign contractors' payments made over the years.

The Total fund is presently waiting in the Government Account named CBN/FGN INDEPENDENT REVENUE account Central Bank of Nigeria.However, by virtue of our position as civil servants and members of the NDDC, we cannot acquire this funds in our name. This is because as top civil servants, we are not allowed by law of the land to own or operate bank accounts outside our country for now.

I have been delegated as a matter of trust by my colleagues, to look for an overseas partner in whose account we would transfer the fund,hence the reason for this mail.We shall be Transferring the money to your account with your company as the beneficiary, under the guise that you are being paid for a contract which you/your company executed for our country through the NDDC and any other Federal Ministry that we decide to use to siphon the funds through.

For your support and partnership,please reply me to negotiate your fees or the percentage you wish to be paid when the funds arrive your bank account.

You must however note that this transaction, with regards to our disposition to continue with you, is subject to these terms. Firstly, our conviction of your transparency.Secondly, that you treat this transaction with utmost secrecy and confidentiality. Finally and above all, that you will provide an account over which you have absolute control .

The transaction, although discrete, is legitimate and there is no risk or legal lliability either to ourselves or yourself now or in the future as we have put in place the neccesary machinery that will ensure a hitch free transfer into your account upon acceptance.

The transfer will be effected to your account within ten to fourteen (10-14) working days from the date we reach an agreement and you furnish me with a suitable bank account and company name and address with all your contact numbers including fax number.

I am looking forward to doing business with you and do solicit your confidentiality in this transaction, Please mail back your response through this email address for me to update you on our plans as to how we intend to actualize this transaction.

Sincerely yours,

Dr. Titto Danjuma.

33.

>From the Desktop of;

Dr. Wale Smith

Attn:

Dear Sir,

MISS WORLD BEAUTY PAGEANT.

Good day. I am Dr. Wale Smith, the commissioner of the Nigerian Tourism Development Corporation[NTDC], an affiliate of the Federal Ministry Of Culture and Tourism. In the year 2001 huge sum of money running into millions of United States Dollars was budgeted by my government for the successful hosting of the Miss world beauty pageant for the year 2002, which eventually was held in Alexandra Palace London.The contest originally scheduled for Nigeria was mired in controversy. It sparked off bloody riots in a section of the country forcing the organiser to shift the venue of the event to London .However,before the shift, Cross River State Nigeria hosted the 92 beauty queen during the first stage of the competition. Miss Turkey, AZRA AKIN was eventually crowned the Winner in London.

However, in my capacity as the Commisioner of the Nigeria Tourism Development Corporation, and a member of both local organizing committee (LOC) , my colleagues and I in sensitive positions were able to influence the award of the contract, for the supply and installation of some of the equipment that where suppose to have been used for the contest.

The contractor who handled these projects agreed to give us 10% of the total contract sum, if we were able to influence the award of the contract in their favour. Other foreign firms bided for this same contract, but we were able to influence the board to award the contract to the firm we had this agreement with.

This contract was successfully executed by the firm ,and they have been paid 90% of their total contract sum, remaining the balance of 10% which we never wanted them to collect on our behalf because of the fear that they might not fulfil their promise. It is pertinent to note that, the remaining balance of Eight million,seven hundred thousand united states dollars (US$8,700,000.00) is lying in the suspense account of the First Chartered Bank Lagos, ready for transfer into an oversea account.

I have been unanimously mandated to seek for an honest and trustworthy foreign partner who will assist in ensuring the successful transfer of the above sum of money into his Personal/Company account since the Nigerian Code of Conduct Bureau does not permit us to operate a foreign account as public servants. On the successful remittance of the fund (US $8,700,000.00) into your nominated account, for your kind assistance you will be adequately compensated.

Be rest assured that, the modalities and logistics towards the successful transfer of this fund have been worked out. All we require from you is your cooperation. This transaction is 100% risk free. We kindly request that you accord it the highest level of secrecy it deserves. Your swift response will be highly appreciated and kindly provide your phone and fax number for further information. Upon your acknowledgement of this proposal, I will forward to you the detailed procedure for this transaction.

Note that, this transaction is legal and free from all sorts of risk and trouble. It does not contravene the laws of my country nor any International laws; hence the whole approval for the transfer will be official and legally processed. This transaction will be concluded within five (5) working days if we follow it up and give the serious attention it deserves.

Awaiting your prompt response.

Best Regards,

Dr. Wale Smith.

34.

Dr Rod Bako
Director, Project Implementation,
NNPC, Falomo-Lagos.
Tel: [deleted] Fax: [deleted]
E-mail: [deleted]

Dear Sir,

Through some discreet enquiries from my chambers of commerce, you and your organization were revealed as being quite astute in private entrepreneurship, one has no doubt in your ability to handle a financial business of considerable amount of which will form the bedrock of an extensive business partnership in due course. In unfolding this proposal, I want to count on your status as a respected executive of your company to believe that you will handle it with all maturity and confidentiality it deserves.

The business involves the remittance of US$25 million (Twenty-Five Million, U.S Dollars only) to your bank account from our Foreign Exchange Reserve Bank. The money accrued through deliberate over-invoicing of old project executed for the Government by some foreign firms. I and a few officials here have worked out the scheme to benefit us along with any foreign partner who obliges us the materials and channel to push out the fund, our idea being to come over thereafter to share the funds with you for assisting us.

Although we have encountered a great loss from our experience with the Moroccan who in assisting us suggested that the transfer should be in three installments, only for us to conclude the first phase of US$17.5 million and he disappeared into thin air, series of attempts to contact him proved abortive and that is how we lost this amount to the Moroccan.

We have now fully worked out the operational modalities to any reoccurrence of any hitch. If you would assist/participate, please get in touch with me immediately through this email address or this phone number which is my confidential line and please do not go through the international telephone operator when contacting me due to the sensitive nature of this transaction, contact me direct using your international dialing access code.

In picking on you for this business, please note that your expertise has been taken into consideration as you will be required to guide us through a wise investment of our share of the fund in a viable venture in your country.

For your participation in realizing this transaction, 20% will be for you, 70% for me and other officials, 10% for any expenses we may incur (both parties) during processing of the transfer to your nominated bank account.

I am awaiting your response most urgently and be rest assured that this transaction is 100% risk free, there is no risk involved both now and in future.

Thank you,

Yours sincerely,

Dr Rod Bako

35.

FROM THE DESK OF DRELEKE CLAY
BILL AND EXCHANGE MANAGER,
AFRICAN DEVELOPMENT BANK
LAGOS-NIGERIA

I AM THE MANAGER OF BILL AND EXCHANGE AT THE FOREIGN REMITTANCE DEPARTMENT OF AFRICAN DEVELOPMENT BANK(ADB).AFTER A LONG SEARCH FOR A REPUTED FOREIGNER TO WHOM WE CAN CONFIDE A SENSITIVE MATTERS'OF THIS NATURE,I AND TWO OTHER OF MY COLLEAGUE NOW AGREE TO SEND YOU THIS PROPOSAL,FOLLOWING THE IMPRESSIVE INFORMATION WE RECENTLY GATHERED ABOUT YOU THROUGH ONE OF OUR FRIEND WHO RUN A CONSULTANCY FIRM IN YOUR COUNTRY.HE ASSURED US OF YOUR CAPABILITY AND RELIABILITY TO CHAMPION THIS BUSINESS OPPORTUNITY. IN MY DEPARTMENT WE DISCOVER AN ABANDON SUM OF $35.5USD(THIRTY FIVE MILLION,FIVE HUNDRED THOUSAND UNITED STATE DOLLARS)IN AN ACCOUNT THAT BELONG TO ONE OF OUR FOREIGN CUSTOMER WHO DIED ALONG WITH HIS ENTIRE FAMILY IN A CONCORD PLANE CRASH THAT ALMOST KILLED THE WHOLE PASSENGERS ON BOARD.

SINCE WE GOT THE INFORMATION OF HIS DEATH,WE HAVE BEEN EXPECTING HIS NEXT OF KIN TO SHOW UP AND CLAIM THE FUND,WE HAD ALSO MADE SOME FRANTIC EFFORT TO CONTACT ANY OF HIS RELATIONS'BUT ALL TO NO AVAIL. MEANWHILE,WE DONT WANT THE FUND TO GO INTO THE BANK TREASURY AS THE BANKING LAW & GUIDELING OVER HERE STIPULATES THAT IF SUCH MONEY REMAIN UNCLAIM AFTER A SPACE OF THREE YEARS,THE FUND AUTOMATICALLY BE TRANSFERRED INTO THE BANK TREASURY ACCOUNT AS UNCLAIM BILL. IN ANY CASE,WE GATHERED AT LONG LAST THAT THE SURPPOSE NEXT OF KIN OR RELATION DIED ALONGSIDE WITH HIM IN THE CRASH. IT IS THEREFORE UPON THIS DISCOVERY THAT I AND TWO OTHER DEPARTMENT MANAGERS REACHED ANGREEMENT TO CONTACT YOU. FIRST,TO RELEASE THE FUND INTO YOUR NOMINATED BANK ACCOUNT AS THE NEXT OF KIN OR THE RELATION TO THE DECEASED FOR SAFETY,MEANWHILE WE INTEND TO RESIGN OUR APPOINTMENT WITH ADB AND TRAVEL DOWN TO YOUR COUNTRY FOR DISBURSEMENT IMMEDIATLY THE FUND IS TRANSFERRED INTO YOUR NOMINATED BANK ACCOUNT.

ONE OTHER REASON WHY THE REQUEST OF FOREIGNER AS THE NEXT OF KIN IN THIS BUSINESS WAS OCCASSION BY THE FACT THAT THE CUSTOMER IN QUESTION WAS A FOREIGNER AND IS ONLY A FOREIGNER ALIKE CAN COME FORWARD FOR CLAIM. WE HAD EQUALLY AGREED TO SHARE THE FUND AS FOLLOW:60% FOR US AND 30% TO YOU FOR SAFEGUARDING & PROVIDING US THE ACCOUNT WHILE 10% IS SET ASIDE TO OFFSET ALL EXPENSE THAT WILL BE INCURED IN THE COURSE OF THE TRANSFER BY BOTH PARTIES.

MAY I ALSO BRING TO YOUR NOTICE THAT THIS TRANSACTION IS HUNDRED PERCENT RISKFREE AND YOU SHOULD NOT ENTERTAIN ANY FORM OF FEAR OR WORRY YOUR CONCIENCE OVER THESE BREAKTHROUGH,AS CHANCES LIKE THIS COME ONCE IN A LIFE TIME,AND WE MUST MAKE MOST GOOD OF EVERY OPPORTUNITY.

ALL MODERLITIES THAT WILL EFFECT A SMOOTH TRANSFER OF THE FUND INTO YOUR ACCOUNT HAS BEEN ARRANGED AT THE HIGHEST LEVEL. INCONCLUSION,I AND MY COLLEAGUE BENT ON HOLDING UNTO THE IMPRESSIVE INFORMATION WE HAD ABOUT YOU,HOPING YOU WILL NOT DISAPPOINT US DURING AND AFTER THE TRANSACTION. MORESO,WE WILL HIGHLY APPRECIATE YOUR COURAGE TO ASSIST US REALISE THIS GOAL AND ALSO ENDEAVOUR TO ENCLOSE YOUR TELEPHONE AND FAX NUMBER,YOUR BANK NAME & ACCOUNT NUMBER WERE THE FUND WILL BE EASILY TRANSFERRED INTO. PLEASE,ALSO NOTE THAT WE ARE STILL IN ACTIVE SERVICE IN OUR VARIOUS DEPARTMENTS IN THE BANK AND WE CAN'T AFFORD ANYTHING TO JORPADISE THIS ONE IN A LIFE TIME FORTUNE,AS SUCH WE WILL MAKE TRUST/STRICKLY CONFIDENTIALITY OUR UTMOST WATCHWARD.

THANK YOU FOR YOUR ANTICIPATED RESPOND WHILE I LOOKFORWARD TO HEAR FROM YOU SOONEST.

REGARDS
DR.ELEKE CLAY
BILL AND EXCHANGE MANAGER
FROM THE DESK OF DRELEKE CLAY
BILL AND EXCHANGE MANAGER,
AFRICAN DEVELOPMENT BANK
LAGOS-NIGERIA

And the email repeats the entire message a second time.

36.

Dear Sir,

I am Engr. MIKE PROMISE, The Director of the Contractors Award and Review Department with the Nigerian national Petroleum Corporation (NNPC).I am contacting you on this business of transferring the sum of US$12,600,000.00(Twelve million, six hundred thousand Unites States Dollars only) into a safe foreign account and the need is very urgent.

I got your contact from the Nigerian Chambers of Commerce and it is withbusiness trust that made me to contact you on this matter. I write to solicit for the transfer of this money into your account. This money was generated from an over invoiced contract sum in my corporation (NNPC).

I am contacting you for your help and partnership for the following two reasons:

1. As a civil servant, I am not permitted to own foreign accounts due to civil service code of conduct.

2. My present financial resources as a civil servant will not be sufficient for me to handle the transfer alone successfully without financial assistance from a reliable foreign partner abroad.30% of this sum would be for you as compensation for using your Bank account in transferring this money, 10% would be used to reimburse the expenses made by both parties during the processing of the transferring which include,telephone bills, traveling expenses and fees. While 60% is for me.

Please note that I will arrange to meet with you immediately after the successful conclusion of the transfer, the 60% share of mine will be used for investment overseas. Your assistance and co-operation is highly needed.

I assure you that this transaction is 100% risk free.

If you are interested I will require your banking information as mentioned below:

1. Name to be used as beneficiary and beneficiary?& address.

2. Your private and confidential telephone/fax number(s).

3. Your bank name and address, your bank telephone and fax number(s).

4. Or if you are not comfortable with providing your existing account, you can within the shortest possible time, confidentially open an entirely new (Virgin) account for the transaction. I would prefer this arrangement.

I hope to conclude this business within the next fourteen (14) working days.

Looking forward to your anticipated and urgent positive response via this e-mail address

Best regards.

ENGINEER MIKE PROMISE.

37.

Dear sir,

REQUEST FOR URGENT BUSINESS RELATIONSHIP - STRICTLY CONFIDENTIAL.

Firstly, I must solicit your strictest confidentiality in this transaction. This is by virtue of its nature as being utterly CONFIDENTIAL and "TOP SECRET." Though I know that a transaction of this magnitude will make anyone apprehensive and worried, but I am assuring you that all will be well at the end of the day. We have decided to contact you first by your email due to the urgency of this transaction, as we have been reliably informed that it will take at least two to three weeks for a normal post to reach you. So we decided it is best using the email.

Let me start by first introducing myself properly to you. I am CHIEF. PATRICK MADU, a senior official in the nigerian national petroluem corporation and I head a Three-man tender board in charge of Contracts Awards and payment Approvals. I came to know of you in my search for a reliable and reputable person to handle a very confidential business transaction which involves the transfer of a huge sumof money to a foreign account requiring maximum confidence. I and my colleagues are top officials of the Federal Government Contract Review Panel. Our duties include evaluation,vetting, approval for payment of contract jobs done for the NNPC, etc. In order to commence this business, we solicit for your assistance to enable us transfer into your account the said funds.

The source of this funds is as follows: During the last military regime here in Nigeria, this committee awarded a contract of US$400,000,000.00 (Four Hundred Million United States Dollars) to five construction firms on behalf of the Petroleum Ministry for the supply, construction and installation of Oil Pipeline from Warri to PortHarcourt. During this process my colleagues and I decided amongst ourselves to deliberately over-inflate the total contract sum to US$431,500,000.00 (Four Hundred and Thirty One Million Five Hundred Thousand United States Dollars) with the main intention of sharing the remaining sum of US$31,500,000.00 (Thirty One Million Five Hundred Thousand United States Dollars) amongst ourselves. The Federal Government of Nigeria has since approved the sum of US$431,500,000.00 (Four Hundred and Thirty One Million, Five Hundred Thousand United States Dollars) for us as the contract sum, and the sum of US$400,000,000.00 (Four Hundred Million United States Dollars) has also been paid to the foreign contractors concerned as contract entitlements for the contract done, but since each of the companies is entitled to US$80,000,000.00 only, we are now left with US$31,500,000.00 balance in the account which we intend to transfer abroad into a safe and reliable account to be disbursed amongst ourselves, but by virtue of our positions as civil servants and members of this panel, we cannot do this by ourselves, as we are prohibited by the `Code of Conduct Bureau (Civil Service Laws) from opening / operating foreign accounts in our names, making it impossible for us to acquire the money in our names. I have, therefore, been mandated as a matter of trust by my colleagues in the panel to look for an overseas partner into whose account we would transfer the sum of US$31,500,000.00 (Thirty One Million Five Hundred Thousand United States Dollars), hence we are writing you this letter.

My colleagues and I have agreed that if your company can act as the beneficiary of this funds on our behalf, you or your company will retain 30% of the total amount of US$35,500,000.00 (Thirty Five Million Five Hundred Thousand United States Dollars), while 60% will be for us (members of this panel) and the remaining 10% will be used in offsetting all debts/expenses incurred (both local and foreign) in the cause of this transfer. Needless to say, the trust reposed on you at this juncture is enormous. In return we demand your complete honesty and trust. You must however, NOTE that this transaction will be strictly based on the following terms and conditions as we have stated below, as we have heard confirmed cases of business associates running away with funds kept in their custody when it finally arrive their accounts. A very good and recent example is the one of Mr. Peter Hopwood, the President of Mileage Trading and Investment Company at Number 121, West 55th Street, 21st Floor, New York 10022, and former Chairman of OMPADEC (Mr. Patrick Opia), who we were reliably informed that after the agreement between both partners in which he was to take 15% of the money, while the remaining 85% for Nigerian Officials. With all the required documents signed, the money was duly transferred into his account, only to be disappointed on their arrival in New York and were informed that Mr. Peter Hopwood was no longer on that address, while his telephone and fax numbers have been re-allocated to somebody else. This was how they lost US$18.5 Million to Mr. Hopwood. This is a very recent story here in my country and everybody is aware of this, some of the officials decided to cry out and face the law, because they felt they had lost too much to a stranger, while the Chairman of OMPADEC (Mr. Patrick Opia) is hiding in a foreign country. So right now we are taking all precautionary measures to guard against re-occurrence of such act in our case. This is why we have decided that this transaction will be based completely on the following:

(a). Our conviction of your transparent honesty and diligence.

(b). That you would treat this transaction with utmost secrecy and confidentiality.

(c). That upon receipt of the funds, you will promptly release our share (60%) on demand after you have removed your 30% and all expenses have been settled.

(d). You must be ready to produce us with enough information about yourself to put our minds at rest.

Please, note that this transaction is 100% legal and risk free and we hope to conclude the business in Seven Bank working days from the date of receipt of the necessary information and requirement from you.

Please, acknowledge the receipt of this letter using my email address. I will bring you into the complete picture of the transaction when I have heard from you.

Your urgent response will be highly appreciated as we are already behind schedule for this financial quarter.

Thank you and God bless.

Yours faithfully,

Chief Patrick Madu

38.

My Dear

We wish to solicit your assistance to provide us with a solution to a money transfer of Thirty nine Million United States Dollars. We got your contact from my brother in law that works with the Federal Ministry Of External Affairs in Nigeria and a careful study of your business activities confirm that you are the one we need. We are members of the special committee newly instituted by the present civilian administration of President Olusegun Obansanjo. Our duty is to review all contracts awarded to foreign firms/contractors from the Ministry of Petroleum from 1993 to May 28th 1999.

It may interest you to know that most of the contracts awarded were over invoiced or inflated. One of such contracts has been identified. The said contract was originally executed by an Italian based firm (Straberg Italiano Spa) in (1996), to supply 250,000-monax turbine polypropylene plant sand 150,000 bpsd for Kaduna refinery. Pipeline reconstruction and computer optimization for plants "A" to Kaduna refinery, as part of the measure taken to aid the turn around maintenance to recoup the almost collapsed refineries in Nigeria.

The total amount approved by the then Military Government was put at $125,000.000. 00M USD. The actual amount used for executing the contract was estimated to be 86,000.000.00M USD, which has since been paid to the foreign contractor. The remaining $39,000.000.00M USD was inflated. The over inflated amount is lying in one of the country's apex bank escrow account, waiting to be dispatched to a designated bank account. More information shall be made known to you upon the positive confirmation from your good self that you are willing to assist us in the completion of the understated proposal. What we want from you now, is to provide a safe account where the inflated amount will be transferred. Secondly, we need the name of your choice company and address- Tel/fax numbers. By doing so, your company will be created as artificial contractor and thus can lay claim to the inflated amount. My colleagues and I have agreed to compensate the owner of the account used for this transaction with 10% of the total amount remitted. We shall keep 80% and 10% will be reserved for taxes and other miscellaneous expenses. We intend to consummate this transaction within the shortest possible time based on your cooperation and support.

CHANCES: The chances of success is sure, having succeeded in moving US$5M to an account in Hong Kong, save for the mischief of the account owner; we would have been through with this project. Besides, we have the support of colleagues from other renowned Government departments. Our chances of success are as good as gold. ADVICE: This project demands mutual support, commitment, confidentiality and trust. Delay is dangerous. Therefore, we desire consistent and purposeful participation as we thread the part of greatness. Confidentiality is our watchword, mutual trust is our beacon. Endeavor to remain in steady contact and send me your personal phone and fax no for easier communication and further clarification. I honestly assure you that this transaction is 100%risk-free.

BEST REGARDS.

Rotimi David Jnr

39.

Dear Sir/Madam,

REQUEST FOR URGENT BUSINESS RELATIONSHIP - STRICTLY CONFIDENTIAL.

Firstly, I must solicit your strictest confidentiality in this transaction. This is by virtue of its nature as being utterly CONFIDENTIAL and "TOP SECRET." Though I know that a transaction of this magnitude will make anyone apprehensive and worried, but I am assuring you that all will be well at the end of the day. We have decided to contact you first by your email due to the urgency of this transaction, as we have been reliably informed t