From: "Mr. Philip Akpan" (may be fake)
Date: Fri, 18 Nov 2022 14:40:15 +0100
Subject: FOR INVESTMENT/L

Federal Ministry of Agriculture and Natural Resources.
Federal capital territory Office.
complex block A,area 11
P.M.B.135 Garki Abuja.Fct

Dear Good Friend

I am Mr. Philip Akpan, a Chartered accountant by profession working with the

Federal Ministry of Agriculture in Nigeria (West Africa). Perhaps you might be

wondering why you have received this mail, but I can assure you that at the

end, we both will be having a discussion as to whatever profitable business

(es) we should invest our respective share(s) in. I was assigned by two of my

colleagues to seek a foreign partner who will assist us in providing a

convenient foreign account in any designated bank abroad for a transfer of US

$52.7 million pending on our arrival in your country for utilization and

disbursement with the owner of the account.

This amount results from a deliberate inflation of the value of a contract

awarded by our Ministry (The Federal Ministry of Agriculture, F.M.A) to an

expatriate company who supplied Agricultural equipment to the Ministry years

back. The contract has been executed and payment made to the ORIGINAL

contractor, remaining the over-invoiced amount of US$52.7 million which we want

to transfer the fund out of the country for disbursement among ourselves (i.e

You being the foreign counterpart, I and my other two colleagues). The transfer

of this money can only be possible with your help being a foreigner who will be

presented as the beneficiary of the fund.

As Civil servants, we are not allowed to operate foreign accounts, and this is

the reason why I decided to contact you. We have agreed that if you/your

company can act as the beneficiary of this fund (US$52.7 million), 20% of the

total sum will be for you for assisting us from start to finish in this venture

while 80% will be reserved for us.

We hereby solicit for your assistance in providing a convenient banking

coordinate in a designated bank in your country where this fund would be

transferred. We intend to come over on the completion of this transfer to

secure our own share of the money.

Please note that we have been careful and have made all arrangements towards

the success and smooth transfer of the fund to your nominated account before

contacting you. For security reasons and confidentiality of this transaction,

we demand that you should not expose this proposal and the entire transaction

to anybody.

We are putting so much trust in you with the hope that you would not betray us

or sit on this money when it is finally transferred into your account. Be rest

assured that this transaction is 100% risk free. If this proposal is acceptable

by you, indicate your interest by sending your response including your full

details and your direct phone number


Note that the particular nature of your company's business is not necessarily

needed for this transaction. If this transaction interests you, your urgent

response will be appreciated via my Official Email.

Yours faithfully,

Mr. Philip Akpan
My official Email: Philipakpan@agric-ministry.com.ng
My Personal Email: philipakpanagric@gmail.com
My Direct Tel: +234 8080 777933