DR.KILO GRAHAMS
TEL:234-80-33015773
FEDERAL SECRETARIAT,
LAGOS, NIGERIA


              URGENT & CONFIDENTIAL
Best wishes of good health and success in your
pursuits particularly through my proposal as contained
in this letter. Before going into details of my
proposal to you, I must first solicit you to treat it
with utmost confidentiality, as this is required for
its success.

My colleagues and I are senior officials of the
Federal Government of Nigerias Contracts Review Panel
who are interested in diverting some
funds that are presently floating in the accounts of
the Central Bank of Nigeria. In order to commence this
transaction, we solicit for your assistance to enable
us transfer into your account the said floating
funds. We are determined to conclude the transfer
before the end of this financial quarter.

The source of the funds are as follows: During the
last military regime, government officials awarded
contracts that were grossly over-invoiced to
Contractors. The present civilian government set up
the
Contract Review Panel, which has the mandate to use
the instruments of payments made available to it by
the decree setting up the panel, to review these
contracts and if necessary pay those who are being
owed outstanding amounts.

My colleagues and I have identified quite a huge sum
of these funds which are presently floating in the
Central Bank of Nigeria ready for disbursement
and would like to divert some of it for our own
purposes. However, by virtue of our positions as civil
servants and members of this panel, we cannot acquire
these funds in our names or in the names of companies
that are based in Nigeria. I have therefore been
mandated, as a matter of trust by my colleagues in the
panel, to look for a reliable overseas partner into
whose account we can transfer the sum of
U.S$10,000,000.00(Ten Million U.S. Dollars). That is why I am writing you
this letter.

We have agreed to share the money to be transferred
into your account,
if you agree with our proposition as follows;

(i) 10% to the account owner (you).

(ii) 80% for us (the panel officials).

(iii) 10% to be used in settling all expenses (by both
you and us )incidental to the actualization of this
project.

We wish to invest our share of the proceeds of this
project in foreign stock markets and other business
till we are ready and able to have access to them.
Please note that this transactions 100% safe and
risk-free.

We intend to effect the transfer within a
few days from the date of receipt of the following
information:

1)Your name,
2) companys name,
3) address
4) telephone and fax numbers,

 The above information will enable us write letters of
claim and job description respectively. This way, we
will use your companys name to apply for the payment
andbackdate the award of the contract to your company.

We are looking forward to doing this transaction with
you and we solicit for your utmost confidentiality in
this transaction. Please acknowledge the receipt of
this letter and, I will bring you into a more detailed
picture of this transaction when I hear from you.

Best regards,
Dr.Kilo Grahams