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PROCUREMENT & CONTRACT	 
 ATTN: CEO   
 Dear Sir,    
REQUEST FOR YOUR CO-OPERATION/ASSISTANCE    
Through the courtesy of business opportunity and after
a discreet but thorough inquiry at the foreign office of the Nigeria	
Chambers of Commerce. I write you this letter of  
request for partnership which I hope you will give  your urgent attention.	  
 We worked as members of the Contract Review/Payment  
Committee inaugurated by the present Democratically  
Elected Government of the Federal Republic of Nigeria 
headed by General Olusegun Obasanjo (rtd). We are  
empowered to diligently review, re-appraise,  
scrutinize and approve contract payments to  
contractors who executed contracts under the past  
military regime and our work is almost concluded.       
In the course of our work we discovered this fund,  
which resulted from grossly over invoiced contracts,  
which were executed for the Nigerian National  
Petroleum Corporation (NNPC) by a consortium of  
several Foreign Companies like ABB LUMMUS. J.G.C.  
CORPORATION JAPAN, BOUYGUES OFFSHORE AND A JOINT  
VENTURES OF SPIEBATIGNOLES AND DRESSER GMBH FOR:  
THE EXPANSION OF THE PIPELINE NETWORK WITH NIGERIA  
CRUDE OIL AND DOWNSTREAM PRODUCTS DISTRIBUTION AND  SUBSEQUENT EVACUATION.	
CONTRACT FOR THE TURN AROUND MAINTENANCE (TAM) OF THE 
VARIOUS REFINERIES IN THE COUNTRY.  
THE CONSTRUCTION OF STORAGE TANKS FOR PETROLEUM  PRODUCTS (DEPOTS).    
Amounting to the tune of US$255.3 million but was over
invoiced to US$290 million. And we deliberately  
approved these payments and all contractors have been 
with these projects executed and since commissioned  
leaving the sum of US$34.7m floating in the escrow  
account of the Central Bank of Nigeria (CBN) ready to 
be paid for the technical services of item number 2 asstated above.    
Before digressing further I would want you to know  
that our Civil Service code of conduct forbids us from
owning foreign companies or operating foreign accounts
while in Government service hence we are contacting  
you to be part of this transaction. We intend to use  
you as a front to get the over invoiced amount of  
US$34.7 million out of the Government coffers to a  designated account by you.  
  Not regarding your field of specialization  
(investment) you are going to forward us with any  
company name that we will claim executed the technical
services in the turn around maintenance of the	
refineries mentioned above.  All logistics are in  
place and all modalities worked out for the smooth  
conclusion of the transaction within ten to fourteen  
days of commencement after the receipt of a positive  
response from you. You are going to get 20% of the  
fund by posing as the beneficiary of this fund while  
my colleagues and I will get 75% to ourselves with  
which we wish to invest in Agriculture and Mechanized 
Farming in conjunction with you and 5% will be set  
aside for reimbursement to both parties for all  
expenses incurred locally and internationally during  
the realisation of this transaction, including	
telephone bills, as a matter of fact you are expected 
to take a sincere inventory of your telephone bills.    
It is imperative to let you know that I am also a  
project engineer with the Nigerian National Petroleum 
Corporation (NNPC). Despite researches carried out to 
verify and ascertain your personality we can only move
ahead if you can further assure us of your transparent
honesty, diligency and promise to help and treat this 
proposal with utmost confidentiality. We are men of  
proven integrity in our various fields who have put in
22-30 years in the Civil Service of our county, we are
therefore averse to having our image and career  
dented.  That is why we should acknowledge the fact  
that confidentiality is the key to the smooth  
conclusion of this risk free transcation.Please send your responds to my confidential email [email protected]    
Awaiting your earliest positive response.      
Best regards and remain blessed.

 Yours faithfully,      

ALUKO MARTIN