Dear Sir,

It is my warmest pleasure writing you this business letter with a view that you will 
accept
my request and give me a positive response hence time is essence. I am Douglas Obioha,
Chairman of the contract award and monitoring committee with the federal ministry of 
agriculture
Nigeria. By the virtue of our position and the power bestowed on us by the government, 
we
carefully and deliberately over invoiced the value of some contracts that we award to 
some foreign
contractors to the tune of twenty two million, five hundred thousand united state 
dollars
(US$22,500.000.00). Now the contracts have been fully executed and commission and 
payments
are about to be made to all the contractors who have successfully executed their 
contracts, the
over invoiced sum of $22.5M is what we want to transfer out of our country for our own 
benefit.
Unfortunately, as civil servants, we are not permitted by law to operate offshore 
accounts, this has
constituted a major hindrance to our plan in transferring this fund out of our country 
and to this end,
my colleagues have mandated me to look for an honest and trustworthy foreign partner 
who will as
sist us to provide offshore account to receive the fund on our behalf for our mutual 
benefit.
Hence we are seeking your assistance. My colleagues and I have agreed that the owner 
of the
account will be compensated with (20%) of the total sum for providing account, 80% for 
me
and my colleagues. Note that we have done our homework very well in our country, this
transaction is safe and guaranteed 100% risk free. If you are interested please send 
down to us
account information, so that we will start approval process of the fund on your behalf 
from the
relevant authorities, including the federal ministry of finance, which will allocate 
you and your
company foreign exchange cover $22, 500.000.00 for the immediate release of this fund 
into your
account by the Central Bank of Nigeria. We will visit you immediately we conclude the 
transaction
to collect and invest part of the share into any viable business you may advice in 
your country.
We will also buy industrial goods for a resale here in Nigeria. Please ensure to treat 
this matter in
strict privacy, as we have to protect our job as Civil Servants.
I await your urgent response.

Regards,

Douglas Obioha


N.B  
(If you have received this email in error, please
accept my apology.  If you no longer wish to receive
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