Urgent/Confidential

[WILSON UBA]

                                            58 Marina,
                                            Lagos,
                                            Nigeria.

                URGENT/CONFIDENTIAL

My name is Wilson Uba a senior accountant with the Federal Ministry of Finance. 
I shall like to seek your partnership in transfering the sum of Ten Million 
dollars ($10,000,000.00) out of the account of the Federal Government of 
Nigeria.

SOURCE OF FUNDS: This amount Emanated from a contract executed at the Nigeria 
National Petroleum Corporation in 1982. The bonafide Contractor had been paid 
the real value of the executed contract amount. Ten million dollars is the 
total of the over invoiced amount which the Contractor put for our benefit, but 
with the death of this foreign Contractor we have been unable to get this 
amount.

We shall like to present you as the next of kin so that we can use our position 
to approve this amount in your favour for our mutual benefit.

SHARING: You shall get 10% of the total sum while 80% will go to us. 10% will 
be used to reinburse any expenses incured on both sides during the course of 
the project.

It is my hope that this shall mark the beginning of a fruitful collaboration 
between us.

I await your immediate response by E-mail.

Best Regards,
 WILSON UBA