Subject: INVITATION TO PARTNERSHIP

From: "UMORU B. FRED" <[email-masked]>
Date: Sun, 23 Mar 2003 20:11:51 -0800

Dear Friend,

REQUEST FOR YOUR UNRESERVED ASSISTANCE 

This letter may come to you as a surprise but it
wasborn out of my sincere desire to share a mutual business relationship
with you. First, your strictest 
confidence in this transaction is highly solicited.This is by virtue of
its nature as being utterly confidential and top secret.

I am a top government official with a statutory corporation and member
of an adhoc committee set up by the Federal Government of Nigeria to
review contract awarded by past administration. In the course of 
identifying, srcutinising and recommending for the payment of all valid
contract executed, we discovered a huge sum of money amounting to
USD41.5M (Forty One Million five Hundred Thousand US Dollars) on grossly
over invoiced contract already awarded and exccuted for the Nigerian
National Petroleum Corporation.

Having cleaned the'AUGEAN STABLE' we intend to transfer the balance of
USD41.5M presently floating in our apex bank ofNigeria to our own
benefit and advantage. However, we request for your unwavering
assistance in this regard because s civil servants we are prohibited
under the civil service code of conduct bureau from operating aforeign
account or running a foreign company unless after retirement in this
vain we want you 
to front for us as partner to enable us lodge the funds speedily into
your account. Bear in mind that no risk 
is attached to this project and all logistics are in place and
modalities worked out for the smooth conclusion within a stipulated
time. This is in accordance with the fact that you mustnever betray 
the trust already reposed on you.We have decided to compensate you with
30% of the total sum for your support, 60% for us while 10% for
miscellaneous expenses 
(local and international).

Please,provide your confidential phone and fax number to enable me
contact you for further discussion on this matter.Please advise in your
return e-mail if any time is confidential enough to call you, Looking
forward to hearing from you.

Best regards,

Umoru Bala