REF: CONFIDENTIAL.

BUSINESS PROPOSAL: TRANSFER OF US$42.462M(FORTY-TWO
MILLION,FOUR HUNDRED AND SIXTY TWO THOUSAND UNITED
STATES DOLLARS) & BUISNESS PARTNERSHIP.

Dear Sir,

First, I must solicit your strictest confidents in this transaction, this is by virtue of its nature as been utterly confidential and top secret, I came across your contact through International Business Directory Service via Internet as i search for a trust worthy and reputable person abroad to assist us under a suitable agreement to suit both parties.

We are top officials from the Federal Ministry of Works & Housing (FMW&H),Federal Ministry of Finance and the presidency, making up the contract review panel(CRP) set up by the Federal Government of Nigeria to review contracts awarded by the past military administration. In the course of our work in the CRP,We discovered that, this fund which resulted from grossly over-invoiced contract executed for the FMW&H during the last administration. The companies that executed the contract have been duly paid and the contracts commissioned leaving the sum of US$42.462M floating in the Escrow, I have therefore been mandated as a matter of trust by my colleagues in the panel to look for an oversea partner to whom we could transfer the sum of S$42.462M by legally subcontracting the contract entitlement to your company. We have agreed that the funds will be shared thus after it has been transferred into your account.

(1) 35% of the money will go to your account for acting as beneficiary of the fund.

(2) 60% to us the government officials (we wish to commence an incorporation business in conjunction with you.

(3) 5% has been set aside as an abstract projection to both parties for incidental expenses that may be incurred in the course of this transaction.

All logistics are in place and all modalities worked out for the smooth conclusion of the transaction within ten to fourteen working days of commencement after receipt of the following information from you.  your full name and company name, address, company details and activities,private telephone & fax numbers. this information will enable us to make application and lodge claims to the concerned ministries and agencies in favor of your company and it is pertinent to state that this transaction is based entirely on trust as the solar bank draft or certified cheque drawable in any of the Central Bank of Nigeria correspondent Bankers in Europe is going to be made in your name.

Please acknowledge the receipt of this letter through the Email for now,Thanks God Bless.

Yours faithfully,

Engr. MUSA AKIM