September 11, 2015.

Ref: Payment Directives

Series of meetings have been held over the past few months between Mr. President Muhammad Buhari, United States President and Members of the G7. It is obvious that Federal Government of Nigeria is indebted to few contractors.
The debts in question came as a result of contracts executed for her agencies and it is on record that you have not received your fund which amounts to millions of dollars due to actions of the past corrupt Government Officials who almost held the fund to themselves for their selfish reason and some individuals who have taken advantage of your fund all in an attempt to swindle your fund which has led to so many losses from your end and unnecessary delay in the receipt of your fund.
The National Central Bureau of Interpol enhanced by the EFCC and Federal Bureau of Investigation has successfully deployed three payment methods.
1. Bank to bank wire transfer
2. ATM Card: We will be issuing you a custom pin based ATM card which you will use to withdraw up to $5,000 per day from any ATM machine that has the Master Card Logo on it and the card have to be renewed in 4 years time which is 2019. Also with the ATM card you will be able to transfer your funds to your local bank account. The ATM card comes with a handbook or manual to enlighten you about how to use it, where you do not have a bank account.
3. Cashier Cheque: To be deposited in your bank for it to be cleared within three working days.
The payment in either item 1 & 2 would be mailed to the beneficiary via FedEx because we have signed a contract with FedEx which should expire 20th of December 2015 the beneficiary will only need to pay once it arrive its destination.
Note that the paying bank is to transfer the money to beneficiary's receiving bank account directly or issue either ATM Card or Cashier's Cheque to the beneficiary once the beneficiary has secured/obtained or validate the following from the Federal Government of Nigeria. a) Authentic fund origin certificate
b) Non Resident Operational Clearance
c) Drugs and Narcotic Clearance
d) Terrorism Clearance
e) Three years Tax Clearance
f) Tender/Bidding receipt
As long as the above requirements by the bank are with you, you are not required to make any payment to the paying bank.
In view of the above information you are required to contact Ahmed Idris the Accountant General Government of Nigeria on phone:+234 8171854317 Email: ahmed_idris2015@accountant.com for more details on your payment and to indicate which method you will prefer to have the money paid to you.
Do accept our assurances of very high consideration.
Cordially,

Janice Fedarcyk
Assistant Director, (FBI. New -York).