FROM.
THE  DESK OF ENGR.MOMOH ESO,
CHAIRMAN CONTRACT REVIEW PANEL,
LAGOS.NIGERIA.

Dear Sir,
We are top government officials and currently members of the Federal Government of Nigeria CONTRACT REVIEW PANEL. We are interested in the importation of goods into our country with funds, which are presently trapped in Nigeria.  We solicit your assistance to enable us transfer into your account the said trapped fund, the source of this fund is as follows: during the last Military administration of GENERAL ABDULSALAM ABUBAKAR in Nigeria, the officials of that government set up companies and awarded themselves and their cohorts  [who were mostly foreigners ] contracts which were grossly over invoiced in various ministries.

As part of its inaugural policy, the present civilian government of OLUSEGUN OBASANJO set up a CONTRACT REVIEW PANEL, a panel headed by my humble self,to investigate all contracts awarded by the last military regime. In the course of our investigation we discovered over-invoiced contract fund US$25.5 Million which are presently floating in an escrow account in  the Central Bank of Nigeria. The fund is set aside for payment to any foreign contractor  this panel may recommend as the beneficiary contractor. However, by virtue of our position as civil servants, we are not permitted by law to operate foreign accounts,This is why your  assistance is highly solicited. 

We want you  to provide the necessary assistance to facilitate the transfer of this fund into any account you wish nominate. Of course, you shall be adequately compensated, 25% shall be yours for providing us with an account, while my colleagues and I shall have 70%, the remaining 5% shall be for the reimbursement of any expenses that will be incurred in this transactionThis transaction is expected to be concluded within (10) bank working days on the receipt of your particulars, i.e. [1]  your company's name and address [2]       
confidential telephone and fax numbers.

 When we receive the above information from you by e-mail, we shall apply and obtain the necessary payment approvals from the relevant authorities[ including the Federal Ministry of Finance (F.M.F) which shall allocate you or your company foreign exchange cover for US$25.5million] in your name. And you or your company shall be officially regarded as the beneficiary of the funds.

When the money is transferred to your account, upon confirmation from you that the fund has been credited into your Nominated Bank Account, my colleagues (2) and I will come over to your country for the sharing of the fund.And immediately commence our Importation Business. Let trust and absolute confidentiality be our watchword throughout this business transaction. Your line of business does not matter. However, your prompt reply will enable us to expedite action by forwarding the information to the authority concerned for immediate processing of the documents of support to back our claims and facilitate the speedy remittance of the fund into your account. Hoping to hear from you soon. God bless you.

Best regards,
Engr.MOMOH ESO.