Attn:

 Firstly, I must solicit your confidentiality.This is by virtue of it's nature as 
being utterly"CONFIDENTIAL AND TOP MOST SECRET"though i know that a transaction of 
this magnitude will make anyone apprehensive and worried,but i am assuring you that 
all will be well at the end of the day.A bold step taken shall not be regretted i 
assure you. I am Mr.Musa Ibrahim and i head a seven man tender board in charge of 
contract awards and payment approvals.i came to know of you in my browse from the web 
for a reliable  and reptable person to handle a very confidential business transaction 
which  involves the transfer of a huge sum of money to a foreign account requiring 
maximum confidence.

My colleagues and i are top official of the federal  government contract review and 
award panel.Our duties includes evaluation,vetting and approval for payment of 
contract jobs done for  federal ministry of aviation(F.M.A)etc,we are therefore 
soliciting for  your  asssistance to enable us transfer into your account The source 
of the fund are as follows:During the last military regime here in nigeria,this 
committee awarded a contract of  (US$400M)to a group of five construction firms on 
behalf of the federal ministry of aviation(F.M.A)for the supply and installation of 
landing and  navigational equipment in lagos and port harcount international 
airports.During this process my colleagues and i decided among us to deliberately over 
inflate the total contract sum of US$420.5MILLION with the aim of sharing the 
remaining sum of US$20.5MILLION.  The government has since approved the sum of  
US$420.5MILLION for us as the contract sum,but since the contract is only  worth 
US$400MILLION the remaining US$20.5MILLION is what intend to transfer  to a reliable 
and safe offshore account.

We are prohibited to operate foreign account in our  names since we are still in 
government.Thus,making it impossible for us to acquire the money in our name right 
now,i have therefore been delegated as a matter of trust by my colleagues to look for 
an oversea partner into   whose account we can transfer the sum of  US$20.5MILLION.my 
colleagues and i have decided that if you/your company can be the beneficiary of this 
fund on our behalf,you or your will retain 20% of the amount US$20.5MILLION, while 75% 
will be for us(officials) and the remaining 5% will be used in offsetting all 
debts/expenses incurred during  this transfer.We have decided that this transaction 
can only proceed under the follwing condition. 1, Our conviction of your transparent 
honesty and that you treat this transaction with utmost secrecy and confidentiality.

2, that upon receipt of the funds you will release the fund as instructed by us after 
you're removed your share of 20%.please acknowledge the receipt  of this letter using 
the above email address.i will bring you into the  complete of this transaction when 
i've heard from you and your urgent response
will be highly appreciated as we are already behind schedule for the financial 
quarter.please do be informed that this business transaction is 100% legal and 
completely free from drug or money laundering.only trust can make the reality of this 
transaction.

Best Regards,



Musa Ibrahim





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