RE:UPDATE.

Mr. James Akpan 
Alhaji shehu shagari 
way zone II Garki  
Abuja. 



Dear Friend, 
                   RE:UPDATE.

We are making this contact with you based on the
reliable information available to us concerning your
reputation. 

The information is so positive as to convince us that
you would be capable to provide us with a solution to
a money transfer of twenty million, five hundred
thousand United States Dollars (US$20,500,000.00). 

We are members of a special committee set up for the
review and award of contracts by the department of
Petroleum and Mineral Resources. 

Our status ranks from ministerial post down to
Directors-General.This Committee is principally
mandated by the new Civilian Government to 
review the bogus and the over-inflated contracts
awarded since 1993 to May,1999, under the regimes of
the former heads of state of Nigeria -Late General
Sani Abacha who died in office in June, 1998 and his 
successor General Abdulsalam Abubakar who relinquished
power in May, 1999. 

In the course of our duty, we have so far been able to
recover about US$135,000,000.00 (One Hundred and
Thirty-five Million United States Dollars) out of
which we have used our good offices to set aside the
sum of US$20,500,000.00 for our utilization. 

However as civil servants, our code of conduct
strictly prohibits us from operating or running a
foreign account, hence we decided to contact you and
ask For your assistance. 

Together with some of the top officials of the
Nigerian National Petroleum Cooperation (NNPC), and
the Federal Ministry of finance, we plan to transfer
this amount of money into an oversea account by
awarding a non existent contract from our parastatal
(NNPC) to you, to perfect the transfer. 

What we need from you, is to provide a very vital
account into which the funds will be transferred. The
trust reposed on you at this juncture is 
enormous. 

In return, we have agreed to offer you 25% of the
transferred sum, while 5% shall be set 
aside for incidental expenses. 

You must however note that this transaction is subject
to the following terms and conditions: Our conviction
of your honesty and diligence That you would treat
this transaction with utmost secrecy and
confidentiality, That the funds would be transferred to
an interest bearing account where the incidence of
taxation would not exert a heavy toll. 

I would like to assure you that I have carefully and
painstakingly made all arrangement to ensure
actualization of this transaction which will 
be concluded within a few working days of the
necessary information and details. 

The nature of our communication is of utmost
importance hence you may reach me via my above
telephone number. 

Yours faithfully, 
Mr. James Akpan 
Hon.Chairman .