REQUEST FOR URGENT BUSINESS RELATIONSHIP. THE PRESIDENT CEO, First,I must solicit your strictest confidentiality in this transaction.This is by virtue of its nature as being utterly confidential and 'top secret'. You have been recommended by an associate who assured me in confidence of your ability and reliability to prosecute a transaction of great magnitude involvinga pending business transaction requiring maximum confidence. We are top officials of the Federal Government Contract Review Panel who are interested in importation of goods into our country with fundswhich are presently trapped in Nigeria. In order tocommence this business we solicit your assistance to enable us transfer into your account the said trapped funds. The source of the fund is as follows: During the last Military Regime here in Nigeria,the Government Officials set up companies and awarded themselves contracts which were grossly over-invoiced in their various ministries. The present Government set up a Contract Review Panel and we have identified alot of inflat! ed! contract sums which are presently floatingin the Central Bank of Nigeria ready for payment. However, by virtue of our position as civil servants and members of the panel,we cannot acquire this money in our names.I have therefore been delegated as a matter of trust by my colleagues of the panel to look for an overseas partner into whose account we could transfer the sum of US$21,320,000.00 (Twenty-one Million Three Hundred and Twenty Thousand U.S Dollars). Hence we are writing you this letter. We have agreed to share the money thus; 1. 20% for the Account owner (you) 2. 70% for us (The officials) 3. 10% to be used in settling taxation and all local and foreign expenses. It is from our 70% that we wish to commence the importation business. Please note that this transaction is 100% safe and we hope to commence the transfer latest seven (7)banking days from the date of receipt of the following information by E-mail,your name, your companys name and Address, Telephone and fax nu! mb! ers. The above information will enable us write letters of claim and job description respectively. This way we will use your companys name to apply for payment and re-award the contract in your companys name. We are looking forward to doing this business withyou and solicit your confidentiality in this transaction. Please acknowledge the receipt of this letter using the above E-mail address. I will bring you into the complete picture of this pending project when I shall have heard from you. Yours faithfull Tinimbu Frank.