RE:URGENT ASSISTANCE

[Mr Mike Ogbu]

Attn:PRESIDENT/CEO                               2348033297374

First, I must solicit your confidence and trust in this transaction.
This is business of confidential and top secret. I do not want todoubt
your capability and reliability to prosecute a transaction of this
magnitude.
I have every belief that you will render me this help base on
recommendation
I got from a relation and this business will also be beneficial to you.

I am Head of Senate Committee, on Nigeria National Petroleum Corporation
of the Federal Republic of Nigeria, when we came into office on May29th
1999, the Honorable president promised to probe into the activitiesof
the past regime.

Due to my experience in the Oil Industry in Nigeria, I was made theHead
of this Committee. During the course of our probe, we discovered that
during the last regime of Late General Sani Abacha, the government
officials
set up companies and awarded themselves contracts which grossly
over-invoiced
in various ministries including the National Petroleum Corporation which
we are presently probing in the course of the investigation, we discovered
a floating sum of US$82,340,000.000 (Eighty Two Million, Three Hundred
and Forty Thousand USD Only) in the Apex Bank of Nigeria.

However, by the virtue of our being civil servants and members of the
House of Representative, we cannot acquire this money in our name. I
was therefore delegated as a matter of trust to source for a foreign
partner whose company's account will be used to acquire this fund hence
we are writing this letter.

We should believe that in soliciting your support we are not makingany
mistake as our attempt to pull the ideal through with our erstwhilepartner
Mr. Filipino from Germany ended up with bitter memories, the first batch
of US$6,600,000.00 (Six Million Seven hundred Thousand United States
Dollars only) from the total US$82.24 million was transferred to his
account, he sat on the funds, close the account and changed all contracts
thus we could not reach him till date. The balance US$76,640,000.00
(Seventy Six Million, Six Hundred and Forty Thousand United States Dollars
only) is presently the subject of this proposal.

We the members of this committee have agreed to share this money using
the following percentage
20% for the account owner
65% for the officials
15% for the settlements of taxation.

This includes both local and foreign expenses during the course of this
transaction. I would like to let you know that this transaction issafe
and we intend to re-award this contract in your company's name and apply
for claims once we receive the following from you by Tel/fax: 234-1-7590900
and the entire transaction will take 14 banking days.
1. Company's name and address
2. Company's bankers, Account number, sorting bank's phone number/fax
number.
3. Yours company telephone number/fax number

I am looking forward to doing business with you and I personally solicit
your utmost confidence in this transaction. I will bring you into the
company picture when I hear from you.

Yours faithfully,


MR. MIKE C. OGBU