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Nigerian Scam Lettery Gallery
"Make millions helping me defraud somebody else..."

Dr Audu Bello Director,

ProjectImplementation Falomo office complex Ikoyi Lagos.

E-mail:belloaudu@hotmail.com

STRICTLY CONFIDENTIAL Sir, It is my great pleasure in writing you this letter on behalf of myself and my colleagues. Your particulars were given to me by a member of the Nigerian Investment Promotion Council (N.I.P.C) who was at the Federal Government Delegation to your country during a trade exhibition. I have decided to seek a confidential cooperation with you in the execution of the deal described hereunder for the benefit of all parties and hope you will keep it as a top secret because of the nature of this business. Within the Ministry of Petroleum Resources where I work as a  Director,Project Implementation and with the cooperation of Four other top  officials, we have in our possession as overdue payment bills totaling  Twenty-Eight Million, Six Hundred Thousand U.S Dollars (US$28,600,000.00)  which we want to transfer abroad with assistance and cooperation of a  foreign company and/or individual to receive the said fund on our behalf or  a reliable foreign non-company account to receive such fund. The amount represented some percentage of the total contract value executed  on behalf of my Ministry by a foreign contracting firm which we the officers  over-invoiced. Though the actual contract cost have been paid to the  original contractor, leaving the balance in the tune of the said amount  which we have in principles gotten approval to remit by Telegraphic Transfer  (T.T.) to any foreign bank account you will provide. Since the present Government of Nigeria is determined to pay every Foreign  Contractor all debts owed so as to maintain good relationship with Foreign  Government and non-Government Financial Agencies, we have decided to include  our bills for approvals with the cooperation of some officials from the  Federal Ministry of Finance (F.M.F) and the Central Bank of Nigeria (C.B.N). We are seeking your assistance in providing a good company's account or any other offshore bank account into which we can remit this money by acting as our main partner and trustee or acting as the original  contractor.

This we can do by swapping of account and changing of beneficiary and other forms of documentation upon application for claim to reflect the payment and approvals to be secured on behalf of our company. This processes  being internal arrangement with the departments concerned. I have the authority of my partners involved to propose that should you be willing to assist us in the transaction your share of the sum will be 30% of the US$28.6Million, 60% for us and 10% for taxation and  miscellaneousexpenses.

The business itself is 100% safe, provided you treat it with utmost secrecy  and confidentiality. Also your area of specialization is not a hindrance to  the successful execution of this transaction. I have reposed my confidence  in you and hope that you will not disappoint me. You can communicate with me  through my e-mail address above.

Awaiting your anticipated co-operation.

Yours' faithfully

Dr Audu Bello.

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