From the Desk of 
MR YUSUF KAZEEM 
NIGERIAN NATIONAL PETROLEUM CORPORATION
LAGOS NIGERIA. 
ATTN: MANAGING DIRECTOR(CEO)
Your contact was given to me by a friend who was once on diplomatic mission in your country upon my
enquiry for a reliable firm to engage in business. The same guaranteed your
reliability and trust-worthiness in business matters. I therefore wish to
explain this lucrative business intention for our mutual benefit, though I
did not let that friend have the real idea of my intended business proposal
due to the level of confidentiality which the transaction demands. I am
chief accountant with Nigerian National Petroleum Corporation (NNPC)
headquarters in Lagos- Nigeria. I am in a position to remit the sum of
$30,000,000.00 (THIRTY MILLION POINT ZERO ZERO UNITED STATES DOLLARS ONLY)
into a reliable foreign account for our personal use. This sum of
$30,000,000.00 originated from a deliberate over-invoice (in the contract
payment voucher) of total value of contracts awarded to some foreign
contractors for the supply and erection of petrochemical and pipeline
equipment to NNPC refinery, Finnima, in Rivers State of Nigeria in 1994.
With the view that as son as the bonafide contractors receive their full
contract payments, we claim the balance for our personal use. The
contractors who executed the relative contracts have since been paid their
full contract sums leaving the $30.Million floating in the federated account
of NNPC with the Central Bank of Nigeria, secured as credit/payment to a
foreign contractor. It is therefore due for us to claim this balance sum as
final phase payment to a foreign contractor but we cannot accomplish this
without collaborating with a foreign firm into whose account this sum will
be transferred as the beneficiary of the fund. Moreover, as civil servants,
we are not allowed to operate foreign accounts. It is to this effect that I
have been mandated to communicate you for maximum assistance/co-operation.
For your understanding, we (partners here) have solidified and perfected
arrangements to push out this fund legitimately on legal grounds in such a
way that no risk of partners on either sides is involved. We have made
careful and necessary arrangements for the smooth transfer of the fund to
your account as would be provided. For your assistance, we have agreed to
compensate you with 25% of the whole sum to be transferred to your account
and 5% set aside to replenish expenses incurred in the process of the
transaction while 70% comes to the officials on my side. Let me know
immediately, your interest and willingness to enable me furnish you with the
modus operandi of the business. Please send your reply through this e-mail
address for more informations. Yours Faithfully, YUSUF KAZEEM.