>From Dr.Bolade Johnson.
No.23 G.R.A
West Benin Drive,
Lagos,Nigeria.




  Dear Friend,

     I, on behalf of my colleagues from different Federal Government of Nigeria 
owned parastatals decided to solicit your assistance as regards
transfer of US$41,500,000.00 (Fourty one Million,five Hundred Thousand US 
Dollars) into your bank account.

 These funds emanated from unclaimed contractual proceeds of foreign 
contracting firms who could not meet their financial obligations to their 
creditors.
 We, as holders of sensitive positions in our various parastatals, were 
mandated by the Federal Government to scrutinise all payments made to certain
foreign contractors and we discovered that some of the contractors have not 
been paid their contractual entitlement which collectively left the
sum of US$46,500,000.00 (Fourty six Million, five Hundred Thousand US Dollars) 
lying in a suspended Account.

 However, from our investigations, we discovered that the foreign beneficiary 
companies have since been liquidated, and to all intents and purposes no
longer exist in Nigeria, thus providing us with this opportunity, provided that 
we have a capable partner, to execute a transaction of this nature.

 We agreed that the said amount would be transferred into an overseas Bank 
Account to be provided by a reliable foreign firm/associate. This is because
as serving Government workers the Civil Service Code does not allow us to 
operate foreign Account. In our initial attempt to do this, we succeeded
in transferring part of this amount US$5m (Five Million Dollars) into a United 
States Dollar Account in Beirut, Lebanon, but our foreign associate
failed to honour our mutual agreement insisting instead that the total amount 
be transferred into the Account before we can share the money. As a result,
we have lost confidence in the ability of our Lebanese partner to see this 
matter to its logical conclusion, and until the initial transaction is 
satisfactorily
resolved, we have cancelled further transactions with him.

 In the light of the foregoing, it is clear that we require a partner that is 
not only capable of rendering assistance and cooperation in executing
this matter, but will honour the terms of agreement when we reach the 
concluding stages of this transaction. We therefore offer the amount of 20% of 
the entire sum in return for services/assistance rendered in successfully 
carrying
out this project. We trust that you appreciate the sensitive nature of this 
matter and the need for initial caution on our part, but when a relationship
is confidently established and operations commence you will be provided with 
all relevant information.

 I remain at your disposal to entertain any questions/enquiries relating to 
this proposition and you may contact me as a matter of urgency via e-mail or 
through the above telephone numbers for further information on the procedures 
and requirements of this transaction.

 In your reply, remember to indicate a safe telephone number where I can always 
reach you.

Hope to hear from you soon.

Please treat with the strictest confidentiality and expediency

 Yours faithfully,

 Dr.Bolade Johnson.