PRIVATE

[Fela Attah <fe...@africamail.com>]

Dear sir,
I am Dr.Fela Attah; a member of the Federal Government of Nigeria
Contract Award and Monitoring Committee in the Directorate of
Petroleum Resources.

Sometime ago, a contract was awarded to a foreign firm in Directorate
of Petroleum Resources by my committee. This contract was over
invoiced to the tune of US$21.5M.
This was done deliberately.The over-invoicing was a deal by my
committee to benefit from the project.We now desire to transfer this
money which is in a Suspense Account  in any Overseas Account which
we expect you to provide for us.

I would require the following:
1) Bankers Name and Address
2) Telephone and Fax Number of Bankers
3) Sort/ABA/Routing Number of Bankers
4) Account Number
5) Name of Beneficiary/Company Name /Address.
6) Telephone and Fax  No. of Beneficiary

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 subcontract to more specialized firms
for execution of such
contracts.

We have strong and reliable connections and contacts at the First
Bank Of Nigeria and Federal Ministry of Finance and we have no doubt
that all this 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 civil servants and we
will not want to miss this
opportunity.

Please contact me immediately, whether or not you are interested in
this deal. If you are not,this will enable me scout for another
foreign partner to carry out this deal. But where you are interested,
send the required documents aforementioned herein without delay,as
time is of the essence in this business.

I wait in anticipation of your fullest co-operation.
Yours faithfully,

Dr.Fela Attah.