From: "MR. IBRAHIM" (may be fake)
Reply-To: <fmow.gov.ng@pkuit.com>
Date: Thu, 8 Dec 2011 09:25:03 +0100
Subject: PLEASE READ

STRICTLY URGENT/CONFIDENTIAL
Date: December, 7, 2011.
Dear Friend,

I am Comrade Ibrahim Musa, a native of Northern Region in Nigeria and I am an executive officer with the Federal Ministry of Works. First and foremost, I apologize using this medium to reach you for a transaction/business of this magnitude, but this is due to confidentiality and prompt access reposed on this medium. Be informed that I got your enviable credentials/particulars from the internet.

I have decided to seek a confidential co-operation with you in the execution of the deal described hereunder for the benefit of all parties and hope you will keep it as a top secret because of the nature of this transaction.

Within the Federal Ministry of work where I work as Director of Finance and accounts and with the co-operation of four other top officials, we have in our possession an overdue payment bills totalling Ninety - Seven Million, Four Hundred and twenty six Thousand U. S. Dollars (US$97,426,000.00) which we want to transfer abroad with the assistance and co-operation of a foreign company/individual to receive the said fund on our behalf or a reliable foreign non-company account to receive such funds. More also, we are handicapped in this circumstance, as the Nigerian Civil Service Code of Conduct does not allow us civil servants to operate foreign account hence your importance in the whole transaction.

This amount (US$97.426m) represents the balance of the total contract value executed on behalf of my Department by a foreign contracting firm, which we the officials 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 got approval to remit by Telegraphic Transfer (T.T) to any foreign bank account you will provide by going through the Justice Ministry here in Nigeria for the transfer of rights and privileges of the former contractor to you.

I have the authority of my partners involved to propose that should you be willing to assist us in the transaction, your share of the sum will be 25% of the US$96.426 million, 70% for us and 5% for taxation and miscellaneous expenses. The business itself is 100% safe and risk free, 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. Endeavour to contact me immediately through this email address 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 myself and my partners 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 a very confidential matter, becau
I wait in anticipation of your fullest co-operation.

Yours faithfully,

IBRAHIM MUSA T.
fmow.gov.ng@pkuit.com