(no subject)

Dear Partner to be,

It is my great pleasure in writing you this letter on behalf of my
colleagues and myself. Your particulars were given to me by a member of the 
Nigerian Investment Promotion Council (NIPC) who was at the Federal
Government
Delegation to your country during a trade exhibition. I have decided
to seek your assistance for the actualization of the project described
below:

DESCRIPTION OF PROJECT: I am the Director, Project Implementation with
the Federal Ministry of Science & Technology(FMST).With the cooperation
of two other top officials, we have in our possession as overdue 
payment bills totalling Forty Nine Million Five hundred thousand united
states
dollars(U$49,500,000.00)which we want to lodge into an account abroad.
 To do this, we will need your cooperation as a foreigner who
could front to receive the fund on our behalf.

SOURCE OF FUND: The amount represents a percentage of the total 
contract value executed on behalf of my ministry by a foreign contracting
firm
which we over-invoiced. Though the actual contract value has been paid
to the original contractor, leaving a balance to the tune of the amount
aforementioned, which we have in principle secured approval to remit
by telegraphic transfer (T.T) to any bank account, you will provide.

PROCEDURE: Since the present government of Nigeria is determined to pay
every foreign contractor all debts owed so as to maintain good 
relationship with foreign governments and non-governmental financial
agencies, we
have decided to include our bills for approval with the cooperation of
some officials from the relevant government establishments. We are 
seeking your assistance in providing a good companys account or any other 
offshore bank account into which we can remit this money by acting as our
main
partner and trustee or acting as the original contractor. This will 
involve the swapping of account; changing of beneficiary name; and other
forms
of documentation.

I have the authority of my partners to propose that should you be 
willing to assist us in the  transaction,  your share of the sum will be 15%
of the U$49.5million 80% for us.

I have reposed confidence in you and hope that you will not disappoint
me. 

Expecting your response.

Thank you for your cooperation.

Sincerely,

Kenneth Usman

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