To: John Walker who wrote (60015 ) 11/26/2002 11:52:29 AM From: E. T. Respond to of 62348 OT OT... Good day, REQUEST FOR URGENT BUSINESS RELATIONSHIP We are members of the "Tenders Committee" appointed by the Federal Government of Nigeria for Contract Awards/Payment Approvals in the Petroleum Trust Fund (PTF). Our duties include evaluation, vetting approvals for payment of contract executed for the PTF. On the 10th of January, 1998, this Committee awarded a contract of $628.6 Million United States Dollars to the consortium of Abb lummus, J.G.C.Corporation of Japan, Bouygues Offshore and a joint venture of Spiebatignoles and Fouguerolle, for an engineering, procurement and construction work in Nigeria. My colleagues and I decided to inflate the contract sum to the tune of $628.6M with the intention of sharing the remaining $28.6M among ourselves. The Federal Government of Nigeria has since approved the sum of $628.6M for the concerned foreign companies as full payment for the contract executed. But since each of the companies are entitled to $150M, we intend to transfer the remaining $28.6M abroad into a safe and reliable account to be disbursed among ourselves. My colleagues and I have agreed that if your company can act as the beneficiary of this fund ($28.6M) you and your company will retain 20% of the total amount while 75% will be for us and the remaining 5% will be used to offset any expenses incurred by both sides during the course of the transfer. It took us two years to finetune all the preparations for this transaction to meet all legal and inistrative requirements in Nigeria and those of International Arbitration. It is imperative that this transaction is carried out within the shortest banking period, taking into cognizance the present existence of a new regime whose policy may affect this secretly domant funds. Therefore, we require from you the following by fax: i. Your company name ii. Company Address iii. Bank name and address iv. Account number and account name (if any) v. Your telephone and fax numbers and any other relevant information you may consider helpful. With the above information, we will use your company name to re-award the contract, put up the letters of claims and apply for payment. Please be informed that the personalities involved in this transaction are Top and influential government functionaries who will not like any form of exposure and as such would want you to keep this business highly confidential. Be rest assured that this transaction is 100% risk free on both sides. We are looking forward to doing this business with you. Please, acknowledge the receipt of this letter using this email in replying me with a title "Business Only" while maintaining maximum confidentiality. I shall bring you into the complete picture of this transaction on receipt of your response. Yours faithfully, Dr. Tope Ibrahim