DR.Emmanuel Eze B.Sc., (UNN) M.Sc. Ph.D.
26 BOYLE STREET, ONIKAN
Complements of the season. It is with trust and confident I make this
urgent business proposal to you. As stated above I am the Chief
Accountant of Nigerian National Petroleum Corporation (NNPC) the
national oil company responsible for marketing all kind of petroleum
product and awarding of Multimillion Dollar contracts.
Sincerely speaking this information I am about to discuss with you is
most confidential and I would expect you to handle it with utmost care
The esteem of writing you this letter is to seek your cooperation and
assistance in helping us to transfer the sum of (US$32,000.00) Thirty
two million United states Dollars, into a foreign account pending when
we come over there to meet you for proper disbursement.
The money is an over-invoiced bill we made from a foreign contract,
which I and two of my colleagues supervised few years back. A
multimillion dollar contract was awarded to a foreign company by my
corporation and we were called upon to supervise, take the feasibility
study of the contract prior to awarding the project. During the course
of estimation, we deliberately over- invoiced the contract cost to the amount of US$86million right now, the main contractor who got the contract has finished the contract and payment
has been made while the over-invoiced balance remained unclaimed. As
the Chief Account of the cooperation, this money has been appearing at
the Central Bank of Nigeria (CBN) Annual Report on Foreign Debt payment
With the recent directives from the Presidency that all old foreign
debt still outstanding should be settled in this year's National Budget
announcement, the presidency voted about $12billion to the Central Bank
to expedite quick settlement of the debt in other to attract more
foreign investors in the country.
Based on this information, we feel it is necessary contacting you now so that you can assist us handle the excess amount that has been floating in the reserve account of the government.
we are offering you 20% from the total sum. While we take 70%, 10% will be used to defer incidental expenses both parties will incurred while processing the relevant fund release
document. On acceptance of this proposal, I shall email to you the
specimen of the contract text, which you are to type into your
company's letter head paper and invoice sheet together with your
banking detail, so that the transfer will commence.
Further details of the transaction will be made known to you on
receiving your mail indicating your interest in the business.
Once again, please treat with utmost secrecy because of the officials
involved. The transaction is calculated to be concluded within 12
Waiting urgently for your reply.
Dr Emmanuel Eze. B.Sc., (UNN) M.Sc. Ph.D.
CHIEF ACCOUNTANT (NNPC)