Dear Friend,
I represent members of the Contract Tender Committee appointed by the Federal 
Government of Nigeria for Contract Award/Payment approvals in Nigerian National 
Petroleum Corporation (NNPC). Our duties include among other things evaluation, 
vetting, receiving and payment approval of all contracts within the NNPC.
On the 16th December 2000, this committee awarded a contract, valued at $610 million 
United State Dollars to the Consortium of Abblummus Construction Ltd., J.G.C. 
Corporation of Japan, Bouygues Offshore Corp. and a joint venture of Spiebatignoles 
and Fouguerolle, for a Turn Around Maintenance (TAM) and repairing of three major 
refineries in Nigeria which have been totally dilapidated and malfunctioning since 
1996.
However, my colleagues and I decided to over inflate the contract sum to the tune of 
US$650 million with intention of benefiting from the windfall of US$40 million at the 
end. The Federal Government of Nigeria has recently approved the total contract value 
as recommended by our committee. The sum of US$325 million being half of the contract 
has also been approved as initial payment to the companies concerned. This payment 
will serve as a mobilization fee to the contractors to the completion of contract or 
as the contract progress. As we prepare to disburse this fund to the contractors and 
since each of the companies will only benefit from $305 million due to them as 
original appraised. We wish to apply the remaining vote of US$20 million to you as the 
subcontractor. This way, we can safely authorize for the transfer of the US$20 million 
into your account anywhere in the world. But we would need a strong assurance from you 
that it will be safe in your hands=!
 2E
My colleagues and I resolved that, should you agree to front as the beneficiary of the 
fund of US$20 million now available to us, we will reward you with 30% of the total 
fund transferred into your account, 60% will be for us and 10% will be reserved to 
offset any bill or expenses possibly to be incurred by both sides during the course of 
the transaction. This ratio shall also apply on the second installment of US$20 
million, which will come immediately after this one has been pulled over.
Please be informed that the personalities involved in this transaction are top 
influential Government functionaries who would not like any stain or exposure, thus I 
would want you to keep this business top secret and confidential. I want to assure you 
that this project is 100% risk free. There is no risk involved on your side as we will 
do everything to protect and cover you throughout the period the transaction will be 
processed .
Pls, reply to :   [EMAIL PROTECTED]
Telephone :   234- 803-4006721
I am waiting to hearing from you soonest
Best regards,
Hon.(Barr.) Victor Dibia.



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