Dear sir,

I am DR. OKOH PRTERS a director in the Federal Ministry of Budget of 
federal republic of Nigeria.  Four (4) months ago, I led a 3 man audit
 panel to balance the books of the apex bank (central bank of Nigeria).
 In the course of our duties, we discovered that the sum of $48.6 million 
(forty eight  million, six hundred thousand USA dollars) has been lying in
 a suspense account with the apex bank since 1998 without beneficiary(ies) 
our further investigation reveals that this sum accumulated as a result of 
 over-invoiced  executed contracts influenced by past retired military 
government personnel and was unclaimed due to transformation of new
democratic government.

After careful deliberations, we (my colleagues and I) unanimously
agreed to transfer this sum of $48.6 million into a foreign account
 for investment purposes, hence we are seeking your assistance 
and co-operation to achieve this objective. We have put all modalities 
in place to apply for the claim of this fund with your name or your company's 
as contract payment having completed a contract we purportedly awarded to
you.

However, we have successfully transferred this fund through diplomatic
seal to our off- shore payment bureau in overseas on the grounds that
it was meant for the payment of a foreign contractor.  We therefore,
 solicit that you stand as the owner and proceed claim/collection of 
the entire fund on our behalf from the  off-shore payment office.

Note that we will arrange all the papers needed and the approval for
the release of this fund with  documented evidence of the contract 
executed to enable swift collection of this said fund by you without 
any hitch.  Therefore, there is no risk whatsoever either now or in future.

You would be assisted physically  by a protocol officer during your
collection ceremony and you will be guided   to open an account 
were the money would be lodged after collection then  you can 
re-transfer to your preferred designated account but were huge
 tax shall not be levied.  You will get 25% of the entire sum,70% 
for us,while 5% is set aside for reimbursement  of expenses we 
may incur in actualising this transaction.  It is important to state 
that all parties would be protected by a silent but strong agreement
 which greatest tenet would be strictly confidential as we are civil
 servants still in active service.

If you are interested, contact me first through my  bellow email
address by sending your phone,  fax and mobile numbers for verbal 
discussion. Seven (7) working days is enough to conclude this transaction.
I look forward to your prompt reply.

Best regard

DR. OKOH PRTERS







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