Subject: Re ; Assistance Attn.,Sir, My name is Prof. Fabian Osuji, The Minister of Education, Nigeria. It is my great pleasure in writing you this letter. Your particulars were given to me by a member of the Nigerian Investment Promotion Council (N.I.P.C) who was at the Federal Government Delegation to your country during a trade exhibition. I have decided to seek a confidential cooperation 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 business. Within the Ministry of Education, where I am the Minister and with the cooperation of Four other top officials, we have in our possession as overdue payment bills totaling Fifty-Five Hundred Thousand U.S Dollars (US$550,000.00) which we want to transfer abroad with assistance and cooperation of a foreign company and/or individual to receive the said fund on our behalf or a reliable foreign non-company account to receive such fund. The amount represente d some percentage of the total contract value executed on behalf of my Ministry by a foreign contracting firm, which we the officers over-invoiced. Though the actual contract cost have been paid to the original contractor, leaving the balance in the tune of the said amount which we have in principles gotten approval to remit by Telegraphic Transfer (T.T.) to any foreign bank account you will provide. Since the present Government of Nigeria is determined to pay every Foreign Contractor all debts owed so as to maintain good relationship with Foreign Government and non-Government Financial Agencies, we have decided to include our bills for approvals with the cooperation of some officials from the Federal Ministry of Finance (F.M.F) and the Central Bank of Nigeria (C.B.N). We are seeking your assistance in providing a good company's account or any other offshore bank account into which we can remit this money by acting as our main partner and trustee or acting as the origi nal contractor. This we can do by you applying for payment of contract executed by your company. This processes being internal arrangement with the departments concerned. I have the authority of my partners involved to propose that should you be willing to assist us in the transaction your share of the sum will be 15% of the US$.550,000.00. The business itself is 100% safe, 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. You can communicate with me through my e-mail address above. Awaiting your anticipated response with telephone number for further discussion. Yours' faithfully Prof. Fabian Osuji, Minister of Education, Nigeria.