From: Director of finance foreign payment department <bekanu@gmail.com> 
Reply-To: benkanu62@yahoo.co.jp 
Date: Wed, 5 Nov 2014 15:21:01 +0100 
Subject: Director of finance foreign payment department (NNPC] 
 
Hello 
I am MR, BERNARD KANU the newly appointed Director of finance in 
the foreign payment department of the Nigeria National Petroleum 
Corporation (NNPC). I am writing to intimate you with a business 
which needs a foreign Company's assistance to execute. 
 
 
In my department, we have US$55m (Fifty five  Million US Dollars 
Only) over invoice bill after auditing. This money arose from 
deliberate over-invoiced bill which we added during last, Yara dua's 
regime to a foreign Company. Now, the government in power has 
directed that all contracts duly completed during and after the last 
regime be paid in this quarter of the financial fiscal year 
2014. 
 
 
It is this remaining over-value sum as above, that I and other 
official in the various Department of the ministry have now decided 
to transfer into your account for safety, and subsequently disburse 
in the percentage as follows:25% for you, the account owner, 70% for 
us the partners in Nigeria and 5% for taxation and any expenses 
that might be incurred during the course of this transaction. 
 
 
After the transaction three officials will be coming to your country 
to take care of our own fund.Note you are expected to maintain 
confidentiality of the project that we have, as we have putting in 
many years of meticulous services to the government with maturity, 
top most secrecy and urgency, please reply urgently through email 
for intact receiving.NOTE:If you are not ready to take directives 
from me for our success, please do not reply this proposal. 
 
 
Thank you very much for your anticipated co-operation. 
 
 
Yours sincerely, 
MR, BERNARD KANU [Director of finance foreign payment department 
(NNPC} 
 
 
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