MUTUAL BENEFIT

Petroleum {Special} Trust Fund

Contract Award Committee

Natioal Secretariat

Victoria Island

Lagos.



Attention: The President/CEO,

The petroleum special Trust Fund was set up by the
late Head of state,General Sani Abacha who died on
18th June,1998, to manage the excess revenue accruing
from the sale of petroleum and its allied products as
a result of a domestic increase in the prices of
petroleum products.

The estimated annual revenue for 1999 was $45 billion
US Dollars Ref.FMF A26 Unit 3B paragraph "D" of the
Auditor General of Federal Republic of Nigeria Report
of Nov.1999 on estimated revenue.

I am the Chairman of the Contract Award Committee and
my committee is solely responsible for awarding and
payment of contracts on behalf of federal Government
of Nigeria.

My Committee awarded contracts to foreign contractors
for the supply of Agricultural Machines Spare parts to
the Ministry of Agriculture and Natural Resources. We
overshot the contract sum by USD35 Million. We have
paid the contractors and withholding the balance of
USD35 Million.

Because of existing domestic laws forbiding civil
servants from opening, operating, and maintaining
foreign accounts,we do not have the expertise to
transfer this balance of funds to a foreign account.

However, this balance of USD35 Million has been
secured in form of credit/payment to a foreign
contractors .Hence,we wish to transfer into your bank
account as the beneficiary of the funds.

We have also arrived at a conclusion that you will be
compensated to the tune of 25% of the total sum
transfer while 5% will be reserved for incidental
expenses that both parties will incur in the course of
actualizing this transaction and the balance of 70%
will be kept for the Committee members.

If you know you are capable of helping us actualizing
our life's dream,you should send to me immediately the
details of your bank particulars or open a new account
where we can transfer the money{USD35 Million} which
you will be holding in trust for us untill we come
over there for our share.Your nature of business does
not matter in this transaction.

The required details include your personal
Telephone/Fax numbers,beneficiary's name, Name of
Bank,Routing number,Account number,Telephone/Fax
numbers of same Bank.

Note: Note that this transaction will be concluded
within 10 working days from the day the required
details are forwarded to us.

Please, treat this as top secret.

Yours sincerely,

Dr. Ede mark.