From: "From Dr. Joe Lewis" (may be fake)
Reply-To: <drjlawis2@yahoo.com.hk>
Date: Tue, 18 Feb 2014 03:36:19 +0100
Subject: Independent National Electoral Commission

Independent National Electoral Commission
Plot 436 Zambezi Crescent,
Maitama District, Abuja
Office TEL: 234-14-926-173,FAX: 234-1-759-4355
Mobile: 234-70-4060-9688




Dear Friend,


It is my warmest pleasure writing you this confidential business letter with a view that you will accept my request and give me positive response hence,
time is essence.I am the Chief Financial Director of Independent National Electoral Commission (INEC). this organization responsible for the conduct of all
elections recently held in my country, Nigeria. However, the Federal Government of Nigeria gave my organizations One Billion United States
Dollars (US$1Billion) to conduct all the elections beginning from Local Government Elections, State House of Assembly, Governorship, House of
Representatives, Senate and the Presidential Election.

Consequently, all the various stages of the elections were conducted with the fund disbursed to us by the government to conduct these elections. We
utilized Eight hundred million United States Dollars (US$800M) only out of the total fund for conducting this election.Having concluded the various
stages of the elections and elected Officers including the president Sworn into office in may 29th 2007. Two Hundred Million United States Dollars
(US$200M) was left in our treasury Account and as the Chief Financial Director of (INEC), I had given a financial analysis to the Government prior
to handing over to the new administration to the successful incoming President (Late Umaru Musa Yar'Adua).

In view of this, I in confidence require your assistance to allow us to work with you in this project by transferring the sum of Fifty five Million United
States Dollars (US$55M) into your Corporate or Private Account pending when we will proceed to your country in order to meet with you for the
disbursement of the fund accordingly we have tender to the authorities that the sum of One Hundred and Forty Five Million United States Dollars (US$145M)
only, was remaining in our treasury account. With this development the sum of Fifty five Million United States Dollars (US$55M)
will be secretly transferred into an overseas account for both of us benefits since other top government Officials from other parastatals are transferring very
huge amount that is more than this into many countries in the world based on where they have their own contact even the current President, Ministers, Senators and
Governors of my country are more richer than the businessmen in the country.



NOTE: This transaction is top confidential because I am still in service and would not like this information to be heard anywhere. For assisting us in
this project we are ready to give you 22% of the total sum upon the successful transfer of this fund with your assistance. However, 75% of the
total sum would be for us (Nigeria Partners) while the remaining 3% of the total has been earmarked to take care of expenses made by both partners
(Yourself and Nigeria Partners) during the cost of the transaction. Every arrangement towards this fund transfer has been worked out hence the
reason why we require your positive response and immediate assistance we are sure of concluding this deal within ten working days of your acceptance and
after which the money will be remitted into your account by telegraphic wire transfer through the Central Bank of Nigeria(CBN).

You are absolutely assured that there is no risk involved in your participation. Besides, be notified that this transaction must remain Top
Secret and Confidential between us until the fund is successfully transferred into your account.

Further details would be conveyed to you once I receive your reply and then I will brief you on what is required from you to execute this transaction.
Thank you immensely for your urgent and favorable attention to this letter.

Yours Truly,

Dr.J. Lawis

Please reply drjlawis@aol.com