I AM WAITING FOR YOUR REPLY.

Attn: The Managing Director/President

Compliments. I have the honour and pleasure to write you this Urgent and Confidential
letter. I am an accountant with the Nigeria Natinal Petroleum Corporation (NNPC). I
came accross your address through my search for a reliable and trustworthy person to
transact business with.

As an accountant with NNPC,my duties includes keeping records of monies accrued to the Government through the sales of Crude Oil and other related products. My
country as oil producing nation realises through NNPC Millions of US Dollars
via the sales of this Crude Oil and other related products.In the course of my duties, I discovered that the sum of Twenty Eight Million,Five Hundred Million ($28.5MUSD) was not remitted to the Cetntral Government.

I will like you to assist me using your company/firm to claim this money. The mode of sharing this is 50% for you and 50% for me and my colleagues.

If you are interested, forward to me the following:
(1) Your private telephone and fax numbers
(2) Your company's name and address
(3) Your company's Bank account number,name of the Bank, address of the Bank,and
other bank details.

On the receipt of the above mentioned items, I will register your company/firm as
a contractor to NNPC and apply for the claims of the said money.In the
application for claims, the money will be termed as payment for already
executed contract.

It is pertinent to let you know that there is absolutely no risk invlolved in this
transaction. All the necessary and legal proceedures will be followed to make the
claim hitchfree.

Fell free to call me at any time on +234 80 62596851 or you can send email to me
to:charlesibe@sify.com If you need any more details, do not hesitate to
contact me and I will be delighted ti give you.

Thank you for taking time to read this letter and I hope you will give
this letter the required attention. Thanks for your anticipated cooperation.

Yours faithfully,

DR.CHARLES IBE