Ronald J. Cappuccio, J.D., LL.M.(Tax) Counsellor at Law	1800 Chapel Avenue West Suite 128 Cherry Hill, New Jersey 08002 USA (856) 665-2121 Fax (856) 665-9005 E-mail: Ron@TaxEsq.com

This Personal Letter was sent to 5 of my email accounts in one day!

To: ron@taxesq.com
Date: Sat, 1 Feb 2003 04:25:59 -0800

STRICTLY CONFIDENTIAL
DR.RICHARD AKELE
DIRECTOR, ACCOUNTS AND AUDIT,
NIGERIAN NATIONAL PETROLEUM CORPORATION  (N.N.P.C)
FAX:I 775  -659 0096
EMAIL: peterawo@maktoob.com

ATTN:PRESIDENT/CEO,

TRANSFER OF $28,600,000:00 (TWENTY-EIGHT MILLION SIX HUNDRED THOUSAND U.S. DOLLARS) ONLY.

I got your contact from the Nigerian Chamber of Commerce & Industry. Following this and other investigations resulting in a good recommendation. We have decided to contact you to help us with the legal Transfer of US$28,600,000.00 (Twenty-Eight Million Six hundred Thousand United States Dollars). The amount stated above resulted from an over-invoiced contract executed for the Nigerian National Petroleum Corporation (N.N.P.C.) for which the contractors have been fully paid. Because this money was part of the overall contract sum amounting to close to (US$100,000,000:00) that has been completed.

The said amount has remained dormant and floating in our Apex Bank. Therefore, we will raise supplementary documents to enable us transfer into an account that is yet to be nominated. We need a foreign partner, because as civil servants, the code of conduct does not allow us to operate foreign bank accounts. Hence we solicit for your assistance, we are requesting you to provide us with the help for the safekeeping of this money until our arrival in your company to collect our share and decide on investment possibilities of this money.

For your assistance in this transaction, we have unanimously agreed to offer you 25% of this money, 5% will be used in settling any incidental expenses that may arise and the remaining amount will be for us. To enable the prompt transfer of this money, kindly send to us your personal details, contact information & bank details in full.

We look forward to hearing from you and thanking you for your anticipated cooperation and consideration in the above subject matter. Please be informed that we would appreciate the handling of this transaction in a confidential manner. We sincerely advise that you contact us on the above Telephone and fax numbers to maintain the confidentiality of the business. Sending e-mail will be appreciated.

Yours sincerely,

DR. RICHARD AKELE