From: Frank Howard <frankhoward91@gmail.com> 
Date: Sat, 15 Feb 2014 05:56:03 +0000 
Subject: REPLY URGENT 
 
FEDERAL MINISTRY OF HEALTH & SOCIAL SERVICES WEST AFRICA/NATIONAL NIGERIA 
PETROLEUM CORPORATION. 
 
Attn:Sir 
For your assistance please. We write to solicit for 
your assistance  for this transaction believing that you will treat 
his with utmost confidence, and excuse me for the embarrassment this 
letter might cause you as we have not met or known each other 
before.I have the mandate of my colleagues in my office to solicit 
for your assistance for a business/deal we want to execute with you. 
My ministry, Federal Ministry of Health and Social 
Services (FMHSS)awarded a contract of (US$ 115,800,000.00) one 
hundred and fifteen million eight hundred thousand United States 
Dollars 
to a foreign firm for the supply and installation of Scan Machines, 
x-ray machines, E.C.G. Machines, Fetus Heart and Fasting Blood Sugar 
Machines for University Teaching Hospitals all over the Federation by 
National Nigeria Petroeleum Corporation. 
I and other senior members of my department (contract award 
committee), on cause of writing the contract were able to 
over-invoice the contract sum to the tone of (143,300,000.00), one hundred 
and forty three million, three hundred thousand United States Dollars. And 
it might also interest you to know that the original contractors, who 
executed the contract, have been paid their contract amount on completion 
of the contract. 
Now we are left with the over-invoiced sum of (27,500,000.00) twenty seven 
million five hundred thousand United State Dollars, for our mutual benefit. 
All arrangements have been concluded on how this money will be moved. 
Our constraints lie on the fact that we required a 
foreign firm or individual account number where this money will be 
paid into; whose owner will be portrayed as the beneficiary of the 
contract fund. In fact this is why I am writing you this letter seeking for 
your assistance. 
Note: there is no risk involved as we have taken care, allloopholes 
covered. 
As civil servants, we are aware that some financial assistance will be 
required to effect the success of this money 
transfer, for this reason we have generally agreed to eimburse you with the 
sum of (US$3,000,000.00) three million United States Dollars, while the 
balance of  US$24,500,000.00) twenty four million five 
hundred thousand United States Dollars, have been mapped out for 
importation of  telecommunication equipment, and we suggest you help 
in this venture. 
Please, indicate your position on this, if you are willing to assist? We 
will require the following information to enable us put claim to this money 
immediately. Your bank name, address and account number, Fax/Tele numbers 
of the bank where the money will be transferred. 
If you are not willing to assist we plea you keep this only to your self 
and inform us back of your position. 
It is important I mention that the officials involved in this 
transaction are top government functionaries who have put in years of 
service to this Country (Nigeria). For the maintenance of personal 
integrity and prestige of all persons involved in this transaction, 
you are implored to exhibit utmost secrecy throughout the duration of 
this deal. You are strongly advised to avoid discussing this transaction 
with a third party as that could jeopardize the success 
of this transaction. 
You may open a separate account in any country of your choice for 
this purpose if you wish. Meanwhile all arrangements for this 
transfer for this 
second quarter of the year 2001 have been properly 
organized and further action awaits your response to this request. 
So I oblige you to send the required information to me immediately 
this will enable us to process for the approval of this payment into 
your desired bank account. 
Kindly reply to me private email address:  frankhoward_mr@yahoo.com 
Thanks, 
Frank Howard 
 
 
 |