text: DEAR SIRFUNDS FOR INVESTMENTS=2ETHIS LETTER MAY COME TO YOU AS A SURPRISE SINCE I HADNO PREVIOUS CORRESPONDENCE WITH YOU=2EI AM THE CHAIRMAN TENDER BOARD OF INDEPENDENTNATIONAL ELECTORAL COMMISSION =28INEC=29=2E I GOT YOURCONTACT IN THE COURSE OF MY SEARCH FOR A RELIABLEPERSON WITH WHOM TO HANDLE A VERY CONFIDENTIALTRANSACTION INVOLVING THE ! TRANSFER OF FUND VALUED ATTWENTY ONE MILLION=2C SIX HUNDRED THOUSAND UNITED STATESDOLLARS =28US$20=2E5M=29 TO A SAFE FOREIGN ACCOUNT=2ETHE ABOVE FUND IN QUESTION IS NOT CONNECTED WITHARMS=2C DRUGS OR MONEY LAUNDERING=2E IT IS A PRODUCT OFOVER INVOICED CONTRACT AWARDED IN 1999 BY INEC TO AFOREIGN COMPANY FOR THE SUPPLY OF ELECTORAL MATERIALSTHAT WAS USED FOR CONDUCTING 1999 ELECTIONS=2ETHE CONTRACT HAS LONG BEEN EXECUTED AND PAYMENT OF THEACTUAL CONTRACT AMOUNT MADE TO THE FOREIGN CONTRACTOR=3BTHEREBY LEAVING THE BALANCE OF US$20=2E5M IN DORMANTACCOUNT WHICH MY COLLEAGUE AND I NOW WANT TO TRANSFEROUT OF NIGERIA INTO A RELIABLE FOREIGN ACCOUNT FOROUR PERSONAL USE=2EAS CIVIL SERVANTS WE DO NOT HAVE THE NECESSARY FOREIGNACCOUNT MACHINERY TO SUCCESSFULLY HANDLE THISTRANSACTION=2E THEREFORE IT BECOMES NECESSARY TO SOURCEFOR A FOREIGN COMPANY WITH THE CAPABILITYTO ACT AS THE ORIGINAL BENEFICIARY OF THE CONTRACT=2EMY DEAR! =2C IT IS A GOOD THING THAT THE PRESIDENT HASENDORSED THE RESOLUTION PASSED BY THE SENATE THAT ALLFOREIGN CONTRACTORS OWED BY THE FEDERAL GOVERNMENT OFNIGERIA BE PAID=2C WE WILL SEIZE THIS GOOD OPPORTUNITYTO SURPORT YOU AS ONE OF THE BENEFICIARIES TO BE PAID=2EIF YOU ARE INTERESTED IN THIS PROPOSAL KINDLY GET BACKTO ME BY SENDING A LETTER OF ACCEPTANCE ALONG WITHYOUR DIRECT TELEPHONE AND FAX NUMBERS=2EMEANWHILE=2C MY COLLEAGUE AND I HAVE DECIDED TO SHARETHE MONEY IN THE FOLLOWING RATIO=3A 65% FOR MYCOLLEAGUES AND I=2C THEN 30% FOR YOU THE ACCOUNT OWNER And 5% for contingencies that might arise or we incure during the course of this transactions=2EFURTHER DETAILS ABOUT THIS TRANSACTION WILL BEDISCUSSED IN THE SUBSEQUENT CORRESPONDENCE=2E THISTRANSACTION IS STRICTLY CONFIDENTIAL AND 100% RISKFREE=2E NOTE ALSO THAT THE NATURE OF YOUR BUSINESS ISIRRELEVANT TO THIS TRANSACTION AND THISTRANSACTION IS EXPECTED TO BE CO! NCLUDED WITHIN 15WORKING DAYS SINCE ALL LOCAL CONTACTS AND ARRANGEMENTSHAVE BEEN PROPERLY PERFECTED FOR A SMOOTH ANDSUCCESSFUL CONCLUSION OF THIS TRANSACTION=2EWE WOULD REQUIRE AS A MATTER OF URGENCY THE FOLLOWINGTO ENABLE US MAKE THE NECESSARY FORMAL APPLICATION FORTHE RELEASE OF THE FUNDS INTO YOUR ACCOUNT=3AYOUR PHONE AND FAX NUMBER AND ALSO=2C A MEMORANDUM OF AGREEMENT FOR THE FOLLOWING TRANSACTION=2ETHANK YOU FOR YOUR ANTICIPATED CO-OPERATION=2EYOURS FAITHFULLY=2CDR=2EIbrahim GaladimaTELEPHONE NUMBER=3A + 234 80 33026121 E FAX NUMBER=3A + 1 775 256 1718 FOR ALL CORRESPONDENCE=3A ibrahim=5Fgaladima=40yahoo=2Eco=2Euk                                                     galadima=5Fesq=40netpiper=2Ecom                                                     from=5Fig=40uymail=2Ecom