ENGR.BALA OWOLABI FEDERAL SECRETARIAT, LAGOS, NIGERIA. Best wishes of good health and success in your pursuits particularly through my proposal as contained in this letter.Before going into details of my proposal to you, I must first solicit you to treat it with utmost confidentiality, as this is required for its success. My colleagues and I are senior officials of the Federal Government of Nigeria's Contracts Review Panel who are interested in diverting some funds that are presently floating in the accounts of the Central Bank of Nigeria.In order to commence this transaction, we solicit for your assistance to enable us transfer into your account the said floating funds. We are determined to conclude the transfer before the end of this financial quarter. The source of the funds are as follows: During the last military regime, government officials awarded contracts that were grossly over-invoiced to Contractors.The present civilian government set up the Contract Review Panel, which has the mandate to use the instruments of payments made available to it by the decree setting up the panel, to review these contracts and if necessary pay those who are being owed outstanding amounts. My colleagues and I have identified quite a huge sum of these funds which are presently floating in the Central Bank of Nigeria ready for disbursement and would like to divert some of it for our own purposes. However, by virtue of our positions as civil servants and members of this panel,we cannot acquire these funds in our names or in the names of companies that are based in Nigeria. I have therefore been mandated, as a matter of trust by my colleagues in the panel, to look for a reliable overseas partner into whose account we can transfer the sum of U.S.$16,500,000.00(sixteen Million,five hundred thousand U.S. Dollars). That is why I am writing you this letter. You are at liberty to discuss with us what you feel should be your percentage share of the funds for assisting us.However,10% of the funds has been set aside to offset expenses incurred by both you and us incidental to the actualisation of this project.As soon as we receive the funds,the 10% will be used to settle both paties for expenses before we start the disbursment. We wish to invest our share of the proceeds of this project in foreign stock markets and other business till we are ready and able to have access to them. Please note that this transactionis 100% safe and risk-free. We intend to effect the transfer within a few days from the date of receipt of the following information: Your name or company name, address, telephone and fax numbers. The above information will enable us write letters of claim and job description respectively. This way, we will use your name to apply for the payment and backdate the award of the contract to you. We are looking forward to doing this transaction with you and we solicit for your utmost confidentiality in this transaction. Please acknowledge the receipt of this letter and, I will bring you into a more detailed picture of this transaction when I hear from you. Best regards, Engr.Bala Owolabi