From: "DR.USMAN S.MICHAEL" <atm.swiftcard.federalministry@googlemail.com>
Date: Sun, 12 Sep 2010 01:34:48 -0700
Subject: Greetings to you.Urgent Business Assistance

Greetings to you.

First, I must solicit your strictest confidence in this transaction.
This is by virtue of its nature as being utterly confidential and 'top
secret'. I am sure and have confidence of your ability and reliability
to prosecute a transaction of this great magnitude involving a pending
transaction requiring maximum confidence.



We are top official of the federal government contract review panel
who are interested in importation of goods into our country with funds
which are presently trapped in Nigeria. In order to commence this
business we solicit your assistance to enable us transfers into your
account the said trapped funds.



The source of this fund is as follows; after the death of our former
president Alhaji Umaru Musa Yar"adua on the 5th may 2010,the
government officials set up companies and awarded themselves contracts
which were grossly over-invoiced in various ministries.



The present civilian government by Mr.Goodluck Jonathan as the new
president and commander in-chief of the army forces set up a contract
review panel and we have identified a lot of inflated contract funds
which are presently floating in the central bank of Nigeria ready for
payment.



However, by virtue of our position as civil servants and members of
this panel, we cannot acquire this money in our names. I have
therefore, been delegated as a matter of trust by my colleagues of the
panel to look for an overseas partner into whose account we would
transfer the sum of us$21,320,000.00(twenty one million, three hundred
and twenty thousand us dollars). Hence we are writing you this letter.
We have agreed to share the money thus; 1. 30% for the account owner
2. 60% for us (the officials) 3. 10% to be used in settling taxation
and all local and foreign expenses. It is from the 60% that we wish to
commence the importation business.



Please, note that this transaction is 100% safe and we hope to
commence the transfer latest seven (7) banking days from the date of
the receipt of the following information by Tel/fax; 234-1-4089641,my
private email address:(drsmnshamsudeen60@gmail.com) your company's
signed, and stamped letterhead paper the above information will enable
us write letters of claim and job description respectively. This way
we will use your company's name to apply for payment and re-award the
contract in your company's name.



We are looking forward to doing this business with you and solicit
your confidentiality in this transaction. Please acknowledge the
receipt of this letter using the above Tel/fax numbers and email
address. I will send you detailed information of this pending project
when i have heard from you.



Yours faithfully,

Dr Michael Usman



Note; please quote this reference number (ve/s/09/99) in all your responses.