Attn:President/Ceo
Dear Sir,

It is my warmest pleasure writing you thisconfidential business letter with
a view that you willaccept my request and give me a positive response
hence time is essence.

I am Dr Adeola Cole, Chairman of Contract Award Committee with the
Federal Ministry of Agriculture. By the virtue of our position and the
 power bestowed on us by the government, we carefully and deliberately
 over invoiced the value of some contracts that we award to some
foreign contractor to the tuneof Twenty-Two Million five Hundred
Thousand United State Dollars (US$22,500,000 00).

Now the contracts have been fully executed and commission and
payment have also been made to all the contracts who have
successfully executed their contracts, the over invoiced sum of
(US$22,500,000.00)is what we want to transfer out of our country for
our own use. Unfortunately, as Civil Servants, we are not permitted by
 law to operate foreign accounts, this has constituted a major hindrance
 to our success in transferring this fund out of our country and to this
 end, my colleagues have mandated me to look for an honest and trust
 worthy foreign partner who will assist us to provide a foreign account to
 receive the fund on our behalf for our mutual benefit.

Hence we are seeking your assistance. My colleagues and I have
agreed that the owner of the account will be compensated with twenty
 percent (20%), of the total sum if you will stand as the beneficiary of the
 fund.Eighty percent (80%) for we the officials involved.

Note that we have done our home work very well in our country, this
 transaction is safe and guaranteed 100% risk free.If you are interested
please send down to us account information, so that  we will immediately
 seek approval of the fund on your behalf from the relevant authorities,in
cluding the federal ministry of finance (F.M.F),which will allocate you
 and your company foreign exchange cover $22,500.000.00 for the
immediate release of this fund into your account by the Central Bank of
Nigeria (CBN).

We will visit you immediately we conclude the transaction to collect and
 invest part of our share into any viable business you may advice in your
 country. We will also buy industrial goods for a resale here in Nigeria.
Please ensure to treat this matter in strict privacy, as we have to protect
 our job as Civil Servants. I await your urgent response.

Yours Faithfully,

Dr.Adeola Cole