NNPC LAGOS LAISON OFFICE, 4 OZUMBA MBADIWE STREET VICTORIA ISLAND LAGOS-NIGERIA. Dear, My letter may come to you as surprise. I am a subscriber to the World Industrial Reporter from where I collected your name and address in the international buyer's guide section. I am Dr. SULE WILLIAMS, a Group General Manager in the Nigerian National Petroleum Corporation (NNPC) I am the secretary to the Management Tender committee(MTC) of the corporation. In a turn Around Maintenance (TAM) excercised in one of our refineries a couple of months ago by Foreign contractors, the MTC was able to over-invoice the contract fees to the tune of US$29M (Twenty nine million United states dollars). The main contractors have been paid off. This floating sum of US$29M in the corporation's account is to be paid into a Foreign account, but none of us in the committee owns a foreign account. My colleagues (Chairman and other members) have mandated me to source for an account owner in a overseas bank where this money can be lodged. MODE OF SHARING: We have agreed that when this fund is transferred into your account, the Chairman and I shall come over there to disburse the funds as follows; 25% to the account owner, 70% to the MTC Members and 5% to settle any expence incurred by both parties during the process of transaction. This transaction is strictly confidential and risk free. The officials of NNPC involved are highly placed Nigerians. Kindly notify me urgently of your acceptance to this proposal so that we set ball rolling. It is expected that this transaction will last for four weeks from the time we get your acceptance letter through this email. What we do propose here is not uncommon in Nigeria. Other ministries/parastatals do so. I am waiting for your urgent email messages with respect to this proposal. Best regards, Dr. SULE WILLIAMS