A.B. Solarin

Confidential

Dear Friend,

Before I go further I will like to introduce myself, I am Mr. A.B. Solarin. I am the Chief auditor Nigeria National Petroleum Corporation. First and foremost, I apologized using this medium to reach you for a transaction/business of this magnitude, but this is due to Confidentiality and prompt access repose on this medium. I got your contact information on the internet during my search for an international partner that can carry out this urgent transaction with me. I have decided to seek a confidential co-operation with you in the execution of this deal described Hereunder for our benefit and hope you will keep it as a top secret because of the nature of this transaction.

Within the corporation where I work as the chief auditor and with the cooperation of my colleague Mr. Eddy Akhuemonkhan, who is the chief accountant to the corporation, we have access to overdue payment bills totaling Twenty Million, Two Hundred Thousand Pounds 20.200m (Pounds) which is in our corporate account with the Central Bank that we want to transfer abroad with your assistance and cooperation to receive the said fund on our behalf. More so, we are handicapped in the circumstances, as the Nigeria Civil Service Code of Conduct does not allow us to operate offshore account hence your importance in the whole transaction.

This amount 20.200m (Pounds) represents the balance of the total contract value executed for my corporation by a British/American contracting firm, which I and my colleague over-invoiced deliberately. Though the actual contract cost have been paid to the original contractor, leaving the balance in the tune of the said amount which we have in principles gotten approval to remit by Telegraphic Transfer (T.T) to any foreign bank account you will provide by filing in an application of claim for the transfer of your contract entitlement.

I have the authority of my colleague involved to propose that should you be willing to assist us in the transaction, your share of the sum will be 25% of the 20.200 million Pounds, 70% for us and 5% for taxation and miscellaneous expenses. The business itself is 100% safe on your part provided you treat it with utmost secrecy and confidentiality. Also your area of specialization is not a hindrance to the successful execution of this transaction. I have reposed my confidence in you and hope that you will not disappoint me.

Endeavor to contact me directly immediately whether or not you are interested in this deal. If you are not, it will enable me scout for another foreign partner to carry out this deal I want to assure you that my partner and myself are in a position to make the payment of this claim possible provided you can give us a very strong assurance and guarantee that our share will be secured and please remember to treat this matter as very confidential matter, because we will not comprehend with any form of exposure as we are still in active Government Service and remember once again that time is of the essence in this business. I wait in anticipation of your fullest co-operation. I will give my confidential mobile number where you can reach me at any time as soon as I hear from you.

Yours faithfully,

Solarin