From: Peter Williams <williamspeter038@gmail.com>
Date: Mon, 11 May 2015 04:31:27 -0700
Subject: =?UTF-8?Q?STRICTLY_CONFIDENTIAL=E2=80=8F?=

NIGERIAN NATIONAL PETROLEUM
CORPORATION {NNPC}, NIGERIA
CONTRACT NUMBER {NNPD/FGN/0276CONFILE0067
2013-2014.

Dear Sir,

It is with trust and confidence that I write this urgent business
assistance to you. I am a senior accountant with the Nigerian national
petroleum corporation (NNPC) .I have been assigned by two of my
colleagues to seek for a trust worthy foreign partner who will assist
us in the transfer of the sum of U.S$48,000,000.00(forty eight million
us dollars) only into a safe foreign account pending on our arrival in
your country for sharing and utilization of the fund with the owner of
the account.

On the 20th of January 2013 our corporation, the Nigerian national
petroleum corporation (NNPC), awarded a contract of U.S$168, 000, 000,
00 (one hundred and sixty eight million United States dollars) only,
to a foreign firm for the supply of some equipment at the Kaduna
refinery. The actual contract value was U.S$120, 000, 000, 00 (one
hundred and twenty million United States dollars) only. But I and my
colleagues being members of the contract awarding committee
over-inflated the contract to the tune of S168,000,000.00 (one hundred
and sixty eight million united states dollars) only, with the
intention of sharing the remaining balance US$48,000,000.00 (forty
eight million United States dollars) only among ourselves.

The contract has been successfully executed and the actual contractors
had been paid their S$120,000,000.00 (one hundred and twenty million
United States dollars) in full leaving a balance of $48,000,000.00
which we now want to transfer out of the country in our favor for
disbursement among ourselves. Meanwhile I and two of my colleagues
have agreed that if you/your company can act as the beneficiary of
this fund $48,000,000.00), you will retain 30% of the total fund, for
the assistance rendered, while we would retain 60% of the total and
the balance of 10% of the total fund will be set aside for the
off-setting of all expenses that might be incurred by both parties
during the fund transfer process. We are requesting you to co-operate
with us and provide a convenient account number in a designated bank
where this fund can be safely transferred; we intend to come over
there on the completion of the fund transfer to secure our own share
of the fund.

Please, note that we have been careful and have worked out all the
modalities for a smooth transfer of this fund to your chosen
designated account before contacting you .We would therefore not want
you to expose this proposal to any body for the purpose of security
and its confidential nature. Please is rest assured that this
transaction is 100% risk-free. If this proposal is acceptable by you,
please contact me through my personal e-mail address for further
information on this transaction. Note that the particular nature of
your company’s business is irrelevant to this transaction. Please your
favorable reply is urgently needed. This information is highly
confidential and urgent.

Best regards
Dr.pearl William.