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3a. Celeojoma & Co. / 2002
Subject: Next of Kin!

Dear Sir,

It is with trust and confidence that I make this urgent, important and confidential business proposal to you.

I am an attorney in practice here in Nigeria. One of my clients was late MR. MARK SWISHER, a Swedish national (now deceased). Three years ago, Mr. Swisher secured a consultancy contract from the Federal Government of Nigeria valued at US$39 million. He received mobilization fee of US$13.4 million and successfully executed the contract, but the balance of the contract payment (US$25.6million) is still unpaid. Mr. Chang was still pursuing the release of this money, when on September 2001, he, together with his wife and only daughter died in a ghastly motor accident in Lagos. They were buried two weeks after.

The Federal Government of Nigeria has now directed (with a provision in this year's budget) the payment of all Contractors who have satisfactorily executed their Contracts. The payment is by quarterly disbursements. Mr. Swisher's Contract payment is among those approved for release in this third quarter. As his personal Attorney before his death, I have been officially notified and instructed to forward particulars of his next of kin so that the money can be remitted into his/her account. However, as attorney and close confidant of Mr. Swisher, I know that he did not leave any WILL (because of his sudden death). This money will therefore be paid into the account of whoever I present as his next of kin with affidavits and other documents. If not, the fund will be forfeited to the Federal Government.

Simply, I intend to channel this money to the account of a reliable person who upon successful payment of the funds, will earn 20% thereof, 75% will be for me and some Government officials who will assist me to approve the payment and 5% is to offset all expenses to be incurred in the documentation process. Your nationality does not matter as all modalities have been concluded to present the person as Mark's next of kin and consequently, the beneficiary of the fund.

This transaction will take about 10 working days to conclude as soon as you indicate your interest. For prompt action, contact me urgently through or fax: 234-1-7591137.

Celestine Ojoma
Principal Attorney.
Celeojoma & Co.
(Legal Practitioners).

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