From: Barrister Tunde Badmus Esq.
      Badmus & Co
      Attorneys/Legal Practitioner
      Nigeria.

Dear Friend,

Compliments of the season. Grace and peace and love from this part of the
Atlantic to you. I hope my letter does not cause you too much embarrassment
as I write to you in good faith based on the contact address given to me
by a friend who works at the Nigerian embassy in your country. Please excuse
my intrusion into your private life.

I am Barrister Tunde Badmus Esq. I represent Mohammed Abacha, son of the
Late Gen. Sani Abacha, who was the former military head of state in Nigeria.He
died in 1998. Since his death, the family has been losing a lot of money
due to vindictive government officials who are bent on dealing with the
family. Based on this therefore, the family has asked me to seek for a
foreign partner who can work with us as to move out the total sum of 
us$75,000,000.00(seventy
five million united states dollars ),presently in their possession.This
money was of course,acquired by the late president and is now kept secretly
by the family.The Swiss government has already frozen all the
accounts of the family in Switzerland, and some other countries would soon
follow to do the same.

This bid by some government officials to deal with this family has made
it necessary that we seek your assistance in receiving this money and in
investing it on behalf of the family. This must be a joint venture transaction
and we must all work together. Since this money is still cash, extra security
measures have been taken to protect it from theft or seizure, pending when
agreement is reached on when and how to move it
into any of your nominated bank accounts.

I have personally worked out all modalities for the peaceful conclusion
of this transaction. The transaction definitely would be handled in phases
and the first phase will involve the moving of US$25,000,000.00 (twenty
five million united states dollars). My clients are willing to give you
a reasonable percentage of this money as soon as the transaction is concluded.I
will, however, based on the grounds that you are willing to work with
us and also all contentious issues discussed before the commencement of
this transaction. You may also discuss your percentage before we start to
work.

As soon as I hear from you, I will give you all necessary details as to
how we intend to carry out the whole transaction. Please, do not entertain
any fears, as all necessary modalities are in place, and I assure you of
all success and safety in this transaction. Please, this transaction requires
absolute confidentiality and you would be expected to treat it as such
until the funds are moved out of this country.Please, you will also ignore
this letter and respect our trust in you by not exposing this transaction,even
if you are not interested.

I look forward to working with you. Thank you.

Truly yours,

Barrister Tunde Badmus