DEAR SIR

It is with trust and confidence that I write this urgent business assistance to you. I am a senior accountant with the Nigerian national petroleum corporation (NNPC) .I have been assigned by two of my colleagues to seek for a trust worthy foreign partner who will assist us in the transfer of the sum of u.s.$30,000,000.00(thirty million us dollars) only into a safe foreign account pending on our arrival in your country for sharing and utilization of the fund with the owner of the account.

On the 20th of January 1998 our corporation, the Nigerian national petroleum corporation (NNPC), awarded a contract of U.S$150,000,000,00 (one hundred and fifty million united states dollars) only, to a foreign firm for the supply of some equipment at the Kaduna refinery.

The actual contract value was U.S$120,000,000,00 (one hundred and twenty million united states dollars),only. But I and my colleagues being members of the contract awarding committee over-inflated the contract to the tune of U.S$150,000,000.00 (one hundred and fifty million united states dollars) only, with the intention of sharing the remaining balance of U.S$30,000,000.00 (thirty million united states dollars) only among ourselves.

The contract has been successfully executed and the actual contractors had been paid their U.S$120,000,000.00 (one hundred and twenty million united states dollars) only, in full leaving a balance of U.S$30,000,000.00 which we now want to transfer out of the country in our favour for disbursement among ourselves.

Meanwhile I and my colleagues have agreed that if you/your company can act as the beneficiary of this fund (u.s$30,000,000.00), you will retain 30% of the total fund, for the assistance rendered, while we would retain 60% of the total and the balance of 10% of the total fund will be set aside for the off-setting of all expenses that might be incurred by both parties during the fund transfer process.

We are requesting you to co-operate with us and provide a convenient account number in a designated bank where this fund can be safely transferred, we intend to come over there on the completion of the fund transfer to secure our own share of the fund.

Please, note that we have been careful and have worked out all the modalities for a smooth transfer of this fund to your chosen designated account before contacting you .we would therefore  not want you to expose this proposal to any body for the purpose of security and its confidential nature.

Please be rest assured that this transaction is 100% risk-free. If this proposal is acceptable by you, please contact me through  my personal e-mail address for further information on this transaction.

Note that the particular nature of your company’s business is irrelevant to this transaction. Please your favorable reply is urgently needed. This information is highly confidential and urgent.

Best regards
Dr. IDRIS KWANKWANSO