Sir,

I am DR. DURO AKOSA, an accountant with the Directorate of Petroleum Resources (DPR) and I head a seven man tenders board in charge of Contract Awards and Payments Approvals (CAPA). In our search for a reliable and reputable person to handle a very confidential transaction which involves the transfer of a huge sum of money to a foreign account, you were shortlisted and recommended, hence this correspondence to you.

There were series of contracts executed by a Consortium of Multinationals in the oil industry in favour of DPR among which were:

The original value of these contracts were deliberately over-invoiced in the sum of USD Thirty Six Million, Five Hundred and Sixty One Thousand ($36,561,000.00) which has now been approved and is now ready to be transferred being that the Companies that actually executed these contracts have fully been paid and the projects officially commissioned.

Consequently, my colleagues and I are willing to transfer the total amount to your account for subsequent disbursement, since we as civil servants are prohibited by the Code of Conduct Bureau (Civil Service Laws) from opening and/or operating foreign accounts in our names.

Needless to say, the trust reposed on you at this juncture is enormous. In return, we have agreed to offer you 25% of the transferred sum, while 10% shall be set aside for incidental expenses (internal and external) between the parties in the course of the transaction. You will be mandated to remit the balance to other accounts in due course.

You must however, NOTE that this transaction is subject to the following terms and conditions:

Modalities have been worked out at the highest levels in the Ministry of Finance and the Africa Deposit Bank (ADB) for the immediate transfer of the funds within 14 working days subject to your satisfaction of the above stated terms. Our assurance is that your role is risk free.

To accord this transaction the legality it deserves and for mutual security of the fund the whole approval procedures will be officially and legally processed with your name or the name of any company you may nominate as the Bonafide beneficiary.

Once more, I want you to understand that having put in over 20 years in the civil service of my country, I am averse to having my image and career dented. This matter should therefore be treated with utmost secrecy and urgency.

Yours sincerely,