From: Dr.Ben Udo <benudo99@latinmail.com>
To: "benudo99 @ latinmail. com" <benudo99@latinmail.com>
Date: Sun, 20 Mar 2005 19:52:17 +0100 (CET)
Subject: Plz your response
Nigeria Liquefied Natural
Gas Lagos Central
Office Nigeria.

DEAR SIR,

TRANSFER OF USD28,500,000.00(TWENTY EIGHT MILLION, FIVE HUNDRED THOUSANDUNITEDSTATES DOLLARS ONLY) TO A SAFE ACCOUNT.

I wish to intimate you with this proposal in my capacity as Chief Accountantand full agreement with the Auditor-General of this Company (Nigeria Liquefied Natural Gas).We scruintinised all records and the accounts of awarded and executed contracts of this company (NLNG) during the previous military regime, since the inception of democracy in Nigeria and carefully uncover and mapped out a whooping sum USD $28.5m which we want to transfer to your account as the beneficiary. It might interest you to know that beginning of this current civilian government at a working asset capital of USD 3billion and will definitely gulp more USD 2 billion on the completion of the fifty part. You can authentically apply for supply if it interests you to be ourclient with full guarantee from me.

The money $28.5m has been approved for payment by this company NLNG, the Federal Ministry Finance (endorsed by the Accountant General of the Federation) and to be paid by the Apex bank of Nigeria. Under contract number, NLAG/FGN/FMF/CBN/B2517/99. As top civil servants, we are notn allowed to operate foreign bank accounts hence our decision to use your account infull trust and confidence to transfer this money outside Nigeria. We have accepted you as our foreign partner and will regularize and update the approvals to reflect you as true beneficiary of the contract sum USD$28.5m (TWENTY EIGHT MILLION, FIVE HUNDRED THOUSAND UNITED STATES DOLLARS).

Moreover, it is pertinent to note that it is not risky and does not require much engagements since we have taken care of the deal in full capacity.We have resolved to give you 25% of the total sum for your assistance. If you are interested in this deal, please contact me through my email.Address above for more likely information. Remember to give me your phone number and your fax lines through whichcansend you approved document for your perusal.I am anxiously waiting for your response with hope that you will understand the confidential nature of this transaction.Please do response to this email(benudo23@yahoo.ca)

Best regards,
Dr.Ben Udo