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LAGOS - NIGERIA DEAR SIR/CEO, I AM A SENIOR ACCOUNTANT WITH THE NIGERIAN NATIONALPETROLEUM CORPORATION (NNPC) HERE IN LAGOS. I HAVEBEEN ASSIGNED BY MY COLLEAGUES TO SEEK FOR A FOREIGNPARTNER WHO WILL ASSIST US IN THE TRANSFER OF THE SUMOF US$22.2M (TWENTY-TWO MILLION TWO HUNDRED THOUSANDUNITED STATES DOLLARS). THIS MONEY AROSE FROM A DELIBERATE OVER-INVOICING OF A PARTICULAR CONTRACT AWARDED BY MY CORPORATION IN 1998. MY COLLEAGUES AND IHAVE AGREED THAT IF YOU OR YOUR COMPANY PROVIDES AN ACCOUNT FOR RECEIVING THIS MONEY, THE SHARING RATIOWILL BE THUS: 1. 60% FOR US HERE IN NIGERIA "THEOFFICERS INVOLVED". 2. 30% FOR YOU OR YOUR COMPANYTHAT PROVIDE THE ACCOUNT. 3. 10% FOR EXPENSES INCURREDBY BOTH PARTIES IN THE COURSE OF THIS TRANSACTION. NOTE: THE NATURE OF YOUR BUSINESS IS IRRELEVANT TOTHIS TRANSACTION. TO
EFFECT
THE TRANSFER OF THE ABOVESUM, WE REQUIRE THE FOLLOWING FROM YOU:
YOUR ACCOUNT OR YOUR COMPANY ACCOUNTFOR SAFE KEEPING PENDING OUR ARRIVAL FOR SHARING.EVERY ARRANGEMENT HAS BEEN CONCLUDED FOR A SUCCESSFULAND HITCH-FREE TRANSFER OF THIS MONEY INTO YOURACCOUNT OR COMPANY'S ACCOUNT. PLEASE KEEP THIS TRANSACTION SECRET.INDICATE YOUR INTEREST IN THISBUSINESS THROUGH THIS EMAIL ADDRESS. FURTHER INFORMATION WILL BE CONVEYED TO YOU AS SOON AS I RECEIVE YOUR ACCEPTANCE LETTER. BEST REGARDS MARK ADESANYA
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