sanisuleman_54@excite.it Subject: CO-OPERATION . Dearest, May I crave your indulgence to open this business discussion by a formal letter of this sort. It is pertinent that a business of this magnitude should have commenced properly with a formal meeting of you and us to enable us know ourselves, have a fore knowledge of the nature of the business, discuss and acquaint ourselves with the responsibilities and functions of parties concerned, and appropriate shares accordingly. However, for time factor, confidentiality and personality of people involved here in Nigeria, we choose this approach for the remittance of this (US$25m). Please bear with us for making the initial contact through e-mail. But my partners are insisting for a meeting in order not to fall into a wrong hand again. I am MR SANI SULEMAN,we are members of the special committee for Budget and Planning of the Ministry Petroleum. This committee is principally concerned with contract appraisal and the approval of the contracts in order of priorities as regards capital projects of the past military government of Nigeria. With our positions, we have successfully secured for ourselves this sum of (US$25m). This amount was accumulated through undeclared windfall sales of crude oil during the gulf war. Hence together with two of our top officials at the Nigeria National Petroleum Corporation (NNPC), we plan to transfer this amount of money into a secure overseas account by awarding a sort of contract from the NNPC. To this effect I have been given the mandate by my colleagues to contact you and ask for your assistance. What we need from you is to provide a nice account in which the funds will be transferred. My colleagues and I have agreed to compensate you or the owner of the account used for this transaction with 30% of the total amount remitted. We shall have 70% Kindly, treat as very important and strictly confidential, I honestly assure you that this transaction is 100% risk-free. I look forward to your response and expected co-operation and God bless you. Regards, MR SANI SULEMAN sanisuleman@she.com