FIRST MERIT BANK, USA
Documentary Credit,
Telex:888401
Telegram.CINNARY
Swift: FRMBCLGB22
Our Ref:21/725/FMB/17
Tel.#: 1 6147488587
Tel.Text: 1 7403245337

Attn:Beneficiary/Contractor

This is meant for the contract payment from our ordering customer
Federal Government of Nigeria for the further Credit to your bank
account. With all due respect our bank has obliged to credit your
account with instruction quoting reference payment code which the
Federal Government of Nigeria used to encoded their consolidated
account with us,and this is as per agreement existing between this
bank, World Bank, International Monetary Fund and the Federal
Government of Nigeria.

In line with Foreign Exchange Financial Control and allied
conduct,your account will be effected as soon as you reconcile our
0.1% handling charge or you may advise us to deduct the total value
and transfer the balance to your account.Should you be willing to
accept deduction, our bank is there urging you to contact the treasury
department International Monetary Fund office in Nigeria attention to
DR JAMES ROBERTS E-mail: imf.agencyoffice2015@gmail.com

Please request him to issue you the Deduction Clearance Certificate
which will be legally endorse by you the beneficiary to enable us have
the a legitimate right to deduct our 0.1% handling charges from your
contract/Inheritance payment. Call him immediately before sending mail
to him.

Be warned as our bank does not trust any Nigerian, in the
Central Bank of Nigeria, Nicon or any other institutions, except the
International Monetary Fund (DR JAMES ROBERTS) whom we can give
attention to any of this instruction due to fraudulent activities with
Nigerian Banks and its officials.

Prior to our banking regulation, final credit shall be made to your
account upon receiving of our 0.1% handling charges or the Deduction
Clearance Certificate. Finally,you have to urgently RE-CONFIRM your
Bank Information to this office to avoid transfer error.

Re-Confirm Below:

Your Full Name- - - - - - - - - - - - - - - - - -
Mobile Telephone- - - - - - - - - - - - - - - - - - - -
Bank Name/Address- - - - - - - - - - - - - - - - - - -
Account Name- - - - - - - - - - - - - - - - - - - - -
Account Number- - - - - - - - - - - - - - - - - - - - -
Swift Code- - .- - - - - - - - - - - - - - - - - - - - -

Yours faithfully,

Mrs. Florence Varrdey
Admin Department
First Merit Bank.U.S.A.
Manager/Admin Department E-mail: matthiass.manager@outlook.com