Dear Sir,

Thanks for the interest you have indicated in my proposal to you. I am
therefore writing this to give you details. I am currently in charge
of procurement, in our federal ministry of defense, my name again is
Mr Paul Borrow from the federal republic of Nigeria, i will be due for
retirement soon. So i am starting now to arrange for life after my
retirement from Government work. I have some amount of money in one of
our procurement Account, which i want to move in a very legitimate way
to a trusted Bank Account. The procurement Account is not always open
to public audit in Nigeria, this is the Account we are using for
procurement of arms and logistics to execute the war against
insurgents, which we have almost totally wiped out.

So all i need is a trusted person i can use as one of our contractors
or consultants, to process an official payment, for either supplies or
consultancy services. I don't want to use our Known popular
contractors (from Russia) for fear of betrayal. If you can be trusted,
i will simply register and back date your registration as one of our
contractors. I will use my money to pay the three years mandatory
company income tax for you in other to qualify you for a contract
payment from the government. But due to that the 3 years income back
dated income Tax will be too much, we can apply for a TAX Waiver and
we can pay lesser than the amount we were supposed to pay.

Once this is done this money will be approved the sum of (U S D I5
MILLION) as payment to you for supplies or consultancy service. Then
the ministry of finance will pay the money to you as a legitimate
contact payment. There is no risk involved in this. If you can handle
it, i will let you take Five Million for your service, while the
balance if Ten Million will be paid to a Bank Account i will give you
later. Please if you can handle this, give me your full name and
address, so that the lawyer can start the paper work immediately. For
your notice, i have employed the services a very reputable attorney
for this project.

Please note that we are going to follow up this project in a
legitimate way in other to avoid any hitch during the transfer, in
other to achieve this a a company will be registered over here in
other to serve the purpose, after that other documents will be
procured in your name and all dates will be back dated in other to
coincide with the date and year the original contract was executed.
After the procurement all the documents will be forwarded to you for
your record, but you must promise to keep this transaction out of
public discuss and i do not want any third party involvement from you
end, we need to this transaction to ourselves alone because i am still
in the services and i do not want anybody to implicate me. You will be
required to sign the Fund release Order, but we will decide on what to
do when we get to that stage, therefore, in other to get started, you
are required to send your full name and address, a direct phone number
where i can always reach you and a copy of your identification, this
will enable the lawyer to commence all processes on your behalf. I
wait for your prompt response.

Best Regard,
Mr Paul Borrow