First I must solicit your uddermost confidentiality in this transaction this is due to its highly sensitive nature.

With all due respect I deemed it wise to personally contact you and seek your co-operation in an urgent business arrangement that would be of mutual benefit to both of us.

I was an external auditor with the Nigerian National Petroleum Coporation(N.N.P.C). After the exit of the Military government in may 1999,I was assigned to the Contract Review Panel set up by the new democratically elected President ,Chief Olisonuvagun Ovabanjo, who is also a star of Nigerian Musical Theatre, to audit and verify all contract awarded and executed during the regime of late Gen Sani Bafoofkit.

In the course of carrying out my duties, I discovered the existence of a huge amount to the tune of (US$35,600,000.00) floating under the name of a non-existing company (Yombalula Pumpatua Ltd). I personally investigated the development and discovered that the said sum resulted from over invoicing of some already completed foreign contract papers by a former Minister in the late Gen. Sani Bafoofkit's regime. I have deliberated the matter with the key members of the Contract Review Panel and we have agreed that since the funds(US$35,600,000.00) has already been approved by the new government for payment based on the over invoiced contract papers, that we should take advantage of the opportunity and as such seek the assistance of a trustworthy foreign firm to act as the beneficiary of the said funds on our behalf, as our code of conduct does not permit us to operate a foreign account,most especially, this period in which the President is recovering money from almost every top government official who served in the Bafoofkit regime.

I was thereby mandated to introduce a trustworthy foreign firm to act as the beneficiary of the said sum and provide the account abroad where the money would be remited into. I hereby wish to request your confidential co-operation in this respect. As soon as I get a go ahead confirmation from you on the above subject, we would furs of all agree on the sharing percentage of the total sum with you, after which we will then arrange contract documents covering the amount in question. We would then forword these documents to the various Ministries concerned and ensure that we get approval to enable the said sum be transffered into your nominated account for us all, without delay. You get my drift.

Kindly contact me on my E-mail address to ascertain your williness in co-operating with us and also to furnish you with the details of transaction.

Trusting on your kind co-operation and appreciating your full understanding and the need for absolute confidetiality.

Awaitting with interest your prompt positive response.

Kindest Regards,

Dr. Sule Usman.