DEAR SIR,

COMPLIMENTS OF THE NEW MILLENIUM. GRACE AND PEACE ANDLOVE FROM THIS PART OF THE ATLANTIC TO YOU. I HOPE MY LETTER DOES NOT CAUSEYOU TOO MUCH EMBARRASSMENT AS I WRITE TO YOU IN GOOD FAITH. BASED ON THECONTACT ADDRESS GIVEN TO ME BY A FRIEND WHO WORKS AT THE NIGERIAN EMBASSYIN YOUR COUNTRY. PLEASE EXCUSE MY INTRUSION INTO YOUR PRIVATE LIFE.

I AM DR BASSEY OSSAI, SENIOR ADVOCATE OF NIGERIA(SAN). I REPRESENT MOHAMMED ABACHA, SON OF THE LATE GEN. SANI ABACHA, WHOWAS THE FORMER MILITARY HEAD OF STATE IN NIGERIA. HE DIED IN 1998. SINCEHIS DEATH, THE FAMILY HAS BEEN LOOSING A LOT OF MONEY DUE TO VINDICTIVEGOVERNMENT OFFICIALS WHO ARE BENT ON DEALING WITH THE FAMILY. BASED ONTHIS THEREFORE, THE FAMILY HAS ASKED ME TO SEEK FOR A FOREIGN PARTNER WHOCAN WORK WITH US AS TO MOVE OUT THE TOTAL SUM OF US$75,000,000.00 ( SEVENTYFIVE MILLION UNITED STATES DOLLARS ), PRESENTLY IN THEIR POSSESSION. THISMONEY WAS OF COURSE, ACQUIRED BY THE LATE PRESIDENT AND IS NOW KEPT SECRETLYBY THE FAMILY. THE SWISS GOVERNMENT HAS ALREADY FROZEN ALL THE ACCOUNTSOF THE FAMILY IN SWITZERLAND, AND SOME OTHER COUNTRIES WOULD SOON FOLLOWTO DO THE SAME. THIS BID BY SOME GOVERNMENT OFFICIALS TO DEAL WITH THISFAMILY HAS MADE IT NECESSARY THAT WE SEEK YOUR ASSISITANCE IN RECEIVING THIS MONEY AND IN INVESTING IT ON BEHALF OF THE FAMILY.

THIS MUST BE A JOINT VENTURE TRANSACTION AND WE MUSTALL WORK TOGETHER. SINCE THIS MONEY IS STILL CASH, EXTRA SECURITYMEASURES HAVE BEEN TAKEN TO PROTECT IT FROM THEFT OR SEIZURE, PENDING WHENAGREEMENT IS REACHED ON WHEN AND HOW TO MOVE IT INTO ANY OF YOUR NOMINATEDBANK ACCOUNTS. I HAVE PERSONALLY WORKED OUT ALL MODALITIES FOR THE PEACEFULCONCLUSION OF THIS TRANSACTION. THE TRANSACTION DEFINITELY WOULD BE HANDLEDIN PHASES AND THE FIRST PHASE WILL INVOLVE THE MOVING OF US$25,000,000.00( TWENTY FIVE MILLION UNITED STATES DOLLARS ). MY CLIENTS ARE WILLING TOGIVE YOU A REASONABLE PERCENTAGE OF THIS MONEY AS SOON AS THE TRANSACTIONIS CONCLUDED. I WILL, HOWEVER, BASED ON THE GROUNDS THAT YOU ARE WILLINGTO WORK WITH US AND ALSO ALL CONTENTIOUS ISSUES DISCUSSED BEFORE THE COMMENCEMENTOF THIS TRANSACTION. YOU MAY ALSO DISCUSS YOUR PERCENTAGE BEFORE WE START TO WORK. AS SOON AS I HEAR FROM YOU, I WILL GIVE YOU ALL NECESSARY DETAILS AS TO HOW WE INTENDTO CARRY OUT THE WHOLE TRANSACTION. PLEASE, DO NOT ENTERTAIN ANY FEARS,AS ALL NECESSARY MODALITIES ARE IN PLACE, AND I ASSURE YOU OF ALL SUCCESSAND SAFETY IN THIS TRANSACTION.

PLEASE, THIS TRANSACTION REQUIRES ABSOLUTE CONFIDENTIALITYAND YOU WOULD BE EXPECTED TO TREAT IT AS SUCH UNTIL THE FUNDS ARE MOVEDOUT OF THIS COUNTRY.

PLEASE, YOU WILL ALSO IGNORE THIS LETTER AND RESPECT OURTRUST IN YOU BY NOT EXPOSING THIS TRANSACTION, EVEN IF YOU ARE NOT INTERESTED.

YOU CAN CONTACT ME IMMEDIATELY ON TEL/FAX NUMBER 234 1775 3417 OR email ADDRESS: IKEODILI@MAILCITY.COM .

I LOOK FORWARDS TO WORKING WITH YOU AND PRAY THAT THEYEAR 2000 WILL BRING US ALL BOUNTIFUL HARVEST.

THANK YOU.

TRULY YOURS,

DR BASSEY OSSAI