Subject: PLEASE RESPOND URG.

From: "DR.DANIEL DURUKA" <[email-masked]>
Date: Wed, 21 Aug 2002 06:59:22 -0700

FROM THE DESK OF
DR.DANIEL.A. DURUKA
CHIEF ACCOUNTANT FFICER
FEDERAL MINISTRY OF PETROLUEM RESOURCES(F.M.P.R)
FALOMO OFFICE COMPLEX 
IKOYI LAGOS .

ATTN:SIR,

REQUEST FOR ASSISTANCE- STRICTLY CONFIDENTIAL

I am DR.DANIEL.A. DURUKA, Chief Accountant in the Ministry of petroleum Resources (MPR) and a member of a 
three-man Tender Board in charge of contract review and payment approvals. I came to know of you in my search for a reliable person to handle a very confidential transaction that involves the transfer of a huge sum of money to a foreign account. It may sound strange but exercise patience and read on.

There were series of contracts executed by a consortium Multinational in the Oil industry in favor of Ministry of Petroleum Resources among which were:

1. The extension of pipeline network within Nigeria for crude oil, Down stream products distribution and subsequent evacuation- US$ 195 Million.

2. Contract for the Turn Around Maintenance (TAM) of the various refineries in the country~ US$ 152 Million.

3. The construction of storage tanks for petroleum products (Depots) US$240 Million.

The original values of this contract were deliberately over invoiced to the sum of US $35.5million American Dollars which has now been approved and is now ready to be transferred being that the companies
that actually executed these contracts has been fully paid and project officially commissioned. consequently, my colleagues and I are willing to transfer the total amount to your account for subsequent disbursement since we are Civil Servant and are prohibited by the Code of Conduct Bureau (Civil Servant Laws) from opening operating foreign account in our names. Needless to say, the trust posed on you at this juncture is enormous. In return, we have agreed to offer you 30% of the transferred sum while 10% shall be set aside for accidental expenses (Internal & External) between the parties in the
course of the transfer. We will mandate you to draw up an investment plan for us of which you will control since we cannot bring our shares back to Nigeria. We are very interested in investing in real
estate in your country. You must however note that this transaction is subjected to the following terms and conditions:

1. Our conviction of your transparent honesty and diligence.

2. That you would treat this transaction with utmost secrecy and confidentiality because of the circumstances we now find ourselves.

3. That the funds would be transferred to an account over which you have absolute control. Modalities have been worked out at the highest level of the presidency at the Central Bank of Nigeria for the
immediate transfer of the funds within 14 working days, subject to your satisfaction of the above stated terms. Our assurance is that your role is 100% risk free. To accord this transaction, the legality it deserves and for mutual security of the parties involved and the funds, the whole approval procedures will be officially and legally processed with your name or the name of your company you may nominate
as the bonafide beneficiary. Also, be informed that our main reason of contacting you is for the obvious reason that we will want to invest these funds in the real estate. It is our believe that you can be of immense help in this regards.

Kindly expedite action so as to enable us include this transaction into this batch as payment to foreign contractors is usually carried out on quarterly basis.
Please, contact me as soon as possible on my private 
e-mail address:[email-masked]
Best regards,

DR.DANIEL.A. DURUKA.