From: "Nimi Grant" (may be fake)
Reply-To: <nimigrant2@yahoo.co.jp>
Date: Fri, 29 Jul 2011 00:04:38 -0700
Subject: Mutual business

Dear Friend,

I hope you would know the essence of my contact with you. I sincerely promise that the deal is 100% risk-free to both sides; hence our top powers to execute it.

My names are, Eng.Nimi Grant, Director Department of Petroleum Resources (DPR). My term of reference involves the award of contracts to multinational companies. My office is saddled with the responsibility of contract Award, screening, categorization and privatization of projects embarked upon by Department of Petroleum Resources (DPR) as well as feasibility studies for selected projects and supervising the project consultants involved.

A breakdown of the fiscal expenditure by this office as at the end of last fiscal quarter of 2010 indicates that (DPR) paid out a whooping sum of US$2B (Two Billion United States Dollars) to successful local and foreign contractors. The (DPR) is now compelling beneficiaries to be paid for this Second Quarter First batch of the year 2011.

The crux of this letter is that the Finance/Contract Department of the (DPR) under my instruction deliberately over-invoiced the contract value of the various contracts Awarded. In the course of disbursements, my department has been able to accumulate the sum of $100MUSD (Hundred Million U.S Dollars only) as the over-invoiced sum.

This money is currently in a suspense account of the (DPR) account with the Debt Reconciliation Committee (DRC). We now seek to process the transfer of this fund officially as contract payment to you as a foreign contractor, who will be fronting for us as the beneficiary of the fund. In this way we can facilitate these funds into your nominated foreign account for possible investment abroad. We are not allowed as a matter of government policy to operate any foreign account to transfer this fund into.

Now my questions are: -
1. Can you handle this project?
2. Can I give you this trust?
3. What will be your commission if you can facilitate the movement of this fund into your account?

Be informed that on completion of this Project we will use part of our own share to invest in your country under your care.

Please note that the transfer operation will take ten working days to be completed.
Send the requested information below so that we can proceed further.

(1) Your Full Name:........................
(2) Your Full Contact Address:.............
(3) Your Direct Mobile Line:...............
(4) Your Private Fax No:...................
(5) Your company name if any...............
(6) Your occupation:.......................
(7) Your age:..............................
(8) Your Full Banking Details Where the funds will be transferred into.

Thanks
Eng: Nimi Grant.
DIRECTOR, DEPARTMENT OF PETROLEUM RESOURCES (DPR).