MINISTRY OF HEALTH AND SOCIAL SERVICES
ACCRA, GHANA.

Dear Sir,

We write to solicit your assistance for a transaction of mutual benefit; believing 
that you will treat this with utmost confidence.  We implore you to excuse us of any 
embarrassment this letter might cause you, as we have not met before.

I have the mandate of my colleagues in Ghana to solicit for your assistance for a 
business/deal we want to execute with you.  We are officials of the Ministry of Health 
and Social Services (MHSS) in Ghana.  This Ministry awarded a contract of 
USD$115,800,000.00 (One Hundred and Fifteen Million, Eight Hundred Thousand United 
States Dollars) to a foreign firm for the supply and installation of Scan machines, 
X-ray machines, E.C.G machines, Foetus heart and Fasting blood sugar machines for all 
the University Teaching Hospitals in the country.

I and other senior members of my department (Contract Award Committee), in the cause 
of writing the contract, we were able to over-invoice the contract sum to the tune of 
USD$143,300,000.00 (One Hundred and Forty Three Million, Three Hundred Thousand United 
States Dollars).  And it might also interest you to know that the original contractor 
who executed the contract, have been paid their contract entitlement.

Now we are left with the over-invoiced sum USD$27,500,000.00 (Twenty Seven Million, 
Five Hundred Thousand United States Dollars), for our mutual benefit.  All 
arrangements have been concluded on how this money will be transferred.  Our 
constraints lie on the fact that we require a foreign firm to whom the money would be 
paid; the foreign firm will be portrayed as the beneficiary of this amount as a 
contract sum.  In fact, this is why l am writing you this letter seeking your 
assistance.

NOTE :  there is no risk involved in this transaction, as we have taken care of all 
possible loopholes.  As civil servants, we are aware that some financial assistance 
will be required to successfully effect the transfer of the funds.  For this reason, 
we have generally agreed to reimburse you with the sum of USD$4,000,000.00 (Four 
Million United States Dollars).  This would be your share in respect of your 
assistance, while the balance of USD$23,500,000.00 (Twenty Three Million, Five Hundred 
Thousand United States Dollars) have been mapped out for importation of 
telecommunication equipment, and we also seek your help in this regard.

Please indicate your position on this matter.  If you are not willing to assist us, 
kindly keep the deal to yourself and inform us of your position.  It is also important 
l inform you that the officials involved in this transaction, are top government 
functionaries who have put in years of service in this country (Ghana).  Therefore, 
for the maintenance of personal integrity and prestige of all persons involved in this 
transaction, you are implored to exhibit utmost secrecy through out the duration of 
this deal.  You are strongly advised to avoid discussing this transaction with a third 
party as that could jeopardize the success of this transaction.

Meanwhile, all arrangements for the transfer have been properly organized and further 
action awaits your response to this request.  I am at the moment on official 
assignment in Ivory Coast.  In case you wish to speak with me, you can call me on 225 
05 306130.  To enable you get through when calling, make sure you do not exclude any 
digit from the numbers.  (225 is the country code), (05 is the area code, dial the 05 
exactly the way it is, do not exclude the zero).  

For confidentiality sake, please do not send me email, the email address is not a 
private one.  Give me a call and we would arrange a better communication.

Thank you very much.

Mark 

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