DrCharlesIghoToHansOtto

Ref: BoardRoom - Message

Dr. Charles Igho

Director: Project Implementation

Nigerian National Petroleum Corporation.

Lagos-Nigeria.

Fax: 234.9.2721197.

Dear Hans,

Hans Otto

Super Mega Corp

The Old Post Office Tower

London

We are sending you this letter based on the information gathered from the Foreign trade office of the Nigerian Chamber of Commerce and Industry. We believed that you would be in a position to help in our bid to transfer the sum of sixteen million, five hundred thousand dollars (USD 16.5 Million) into a foreign account.

We are members of the special committee for Budget and Planning of the Ministry of Petroleum. This committee is principally concerned with contract appraisals and approval of contracts in order of priorities as regard capital project of the federal government of Nigeria. With our positions, we have successfully secured for ourselves the sum of sixteen million, five hundred thousand United States dollars (USD 16.5 Million). This amount was accumulated through undeclared windfall from the sales of crude oil during and after the gulf war. What we need from you is to provide a confidential account into which the funds will be transferred since we are Government officials and we are not allowed by our laws to operate foreign accounts.

It has been agreed that the owner of the account will be compensated With 20% of the remitted funds, we will keep 70% while the remaining 10% will be set aside for expenses and to pay the necessary taxes. It may interest you to know that four years ago a similar transaction was carried out with one Mr. Patrice miller, the president of Craine International Trading Corporation at Number 135, East 57th street, 28th floor, New York, 10022 with telephone Number (212)308-7788 and telex number 6731689. after the agreement between both partners in which he was to take 20%, the money was duly transferred into his account only to be disappointed on our arrival in New York, as we were reliably informed that Mr. Patrice Miller was no longer in that address while his telephone numbers and telex number have been reallocated to someone else. All effort to locate Mr. Miller proved abortive and consequently we lost the sum of USD 27.5 million to Mr. Patrice Miller. This time we never intend to lose our money and we needed to search for a more reliable person with a strong business interest, a trustworthy person of a reputable company, hence this letter to you. If you can prove yourself to be trust worthy and you are interested in this business, then we are prepared to do business with you. What we want from you is the assurance that you will let us have our share when this amount of USD 16.5 million is transferred into your account. If this proposal satisfies you, please send your response only through e-mail or fax so that we can advise you on the modalities of this transaction and forward to me a confidential telephone and fax numbers through which I can reach you. All modalities for the transfer have been worked out and once started will not take more than 14 working days with the absolute support of all concerned. This transaction is 100% safe.

Please treat as urgent and very confidential. We await your immediate response.

Yours faithfully,

Dr. Charles Igho