text: THE DESK OF=3ADR OLU MARTINS=28PRINCIPAL AUDITOR=29 NIGERIANNATIONALPETROLLEUMCORPORATION=28NNPC=29 LAGOS=2C NIGERIAATTN=3A DEAR SIR=2CCOMPLIMENT OF THE DAY TO YOU=2E I WISH TO EXTEND THISMUTUAL BUSINESS PROPOSAL TO YOU WITH THE HOPE THAT YOUWILL GLADLY ACCEPT=2E I AM THE PRINCIPAL AUDITOR OF THENIGERIAN NATIONAL PETROLEUM CORPORATION=2E A POST I HAVEHELD FOR THE PAST THREE YEARS=2E IN THE COURSE OFDISCHARGING MY DUTY LAST YEAR=2C I DISCOVERED THAT SOMEGOVERNMENT OFFICIALS IN THE PAST=2C COMMITTED SOMEIRREGULARITIES IN THE FORM OF OVER-INVOICED CONTRACTVALUES WHICH EVENTUALLY GO INTO THEIR PRIVATE BANKACCOUNTS=2E WHAT INTEREST ME MOST AND FOR WHICH REASON IAM WRITING YOU IS THIS PARTICULAR CONTRACT WHICH WASAWARDED TO A FOREIGN CONTRACTOR=2C IT WAS OVER ESTIMATEDBY THE TUNE OF US$ 5M =28FIVE MILLION U=2ES=2EDOLLARS=29=2ETHIS CONTRACT HAS BEEN COMPLETED AND COMMISSIONEDAND THE CONTRACTOR FULLY PAID=2CBUT THE US $ 5M OVERESTIMATED VALUE OF THE CONTRACT IS STILL LYING AT THECENTRAL BANK OF NIGERIA =28CBN=29=2E BECAUSE OF THE HASTEWITH WHICH THE LAST GOVERNMENT WAS REMOVED FROMOFFICE=2C THESE MEN HAS NO CHANCE TO COLLECT THIS MONEYBEFORE LEAVING THE OFFICE=2E BUT AS A RESULT OF UPDATEDPAYMENTS ADVISE AT THE CENTRAL BANK OF NIGERIA =28CBN=29=2CIT HAS BEEN AWAITING TRANSFER TO A FOREIGN ACCOUNT=2E INMY REPORT=2C I RECOMMENDED THAT THIS MONEY SHOULD BEPAID BUT ON THE CONDITION THAT THE CONTRACTOR SHOULDBE INFORMED=2EMY RECOMMENDATION WAS ACCEPTED AND I HAVE BEENGIVEN THE GO-AHEAD ORDER TO GET IN-TOUCH WITH THEFOREIGN CONTRACTORS=2C BUT SINCE THE CONTRACTOR HAS BEENFULLY PAID FOR THE JOB HEDID=2C I WANT TO DIVERT THISMONEY TO ANOTHER FOREIGN ACCOUNT=2E HAVING DONE ALL THENECESSARY GROUND WORK=2C THIS MONEY IS IN MY POSSESSIONAND I AM LOOKING FORWARD FOR A TRUST WORTHY PERSONINTO WHOSE PRIVATE OR COMPANY'S ACCOUNTTHIS MONEY WILL BE TRANSFERRED INTO=2E I WISH TORETIRE FROM SERVICE AFTER THIS TRANSACTION AND GO INTO BUSINESS IN YOUR COUNTRY THROUGH YOU AS MY AGENT=2EYOU ARE THEREFORE REQUESTED TO KINDLY ALLOW METO TRANSFER THIS MONEY INTO YOUR ACCOUNT SO THAT I CANWITHDRAW THIS MONEY WHEN I WANT TO=2E UPON THE TRANSFEROF THIS MONEY=2C 65% OF THE TOTAL SUM WILL BE FOR ME ANDMY COLLEAGUES WHILE 30% SHALL BE FOR YOU THE ACCOUNTOWNER AND THE REMAINING5% SHALL BE SET ASIDE TO REFUND EXPENSES MADE IN THECOURSE OF THIS TRANSACTION=2E BE ASSUREDTHAT THIS BUSINESS IS RISK-FREE BUT THE KEYWORD IS THECONFIDENTIALITY DUE TO THE NATURE OF THE TRANSACTIONAND MY POSITIONIN THE MINISTRY=2EKINDLY TREAT AS URGENT AND CONTACT MEIMMEDIATELYTHROUGH MY TEL=3A234-1-7763021 OR 234-8033333606YOU WILL BE FULLY DETAILED WHEN I HEAR FROM YOU=2E YOURBANKING PARTICULARS=2C I=2EE ACCOUNT NUMBER=2C TELEX=2CBENEFICIARY=2C AND YOUR PRIVATE TELEPHONE AND FAXNUMBERS ARE VITAL TO THE SUCCESS OF THISTRANSACTION FOR UPDATING AND REMITTANCE PROTOCOL=2EBEST REGARDSDR OLU MARTINS