Dear Sir,

It is my warmest pleasure writing you thisconfidential business letter with a v
iew that you willaccept my request and give me
 a positive responsehence time is essence.
I am Dr Goddy Owode,Director of Contract Award Committee with the Federal Minis
try of Agriculture.
By the virtue of our position and the power bestowed on us by the government, w
e carefully and deliberately
 over invoiced the value of some contracts that we award to some foreign contra
ctor to the tune of
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$22,50
0,000.00)is what we want to transfer out of
 our country for our own use. Unfortunately, as Civil Servants, we are not perm
itted 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 wil
l 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 th
e 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 w
ill immediately seek approval of the fund
on your behalf from the relevant authorities,including 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 thi
s 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 her
e in Nigeria. Please ensure to treat this matter
in strict privacy, as we have to protect our job as Civil Servants. I await you
r urgent response.

best regards,

Dr Goddy Owode