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CAPITAL INVESTMENT


TEL:  234-1-7745661
FAX:  234-1-7596304
LAGOS - NIGERIA.


DEAR SIR,

I AM DR. JAMES FRANK OF THE NIGERIA MINISTRY OF
DEFENCE (MOD) AN AUDIT CONTROLLER WITH THE MINISTRY OF
DEFENCE HEADQUARTERS IN LAGOS.

I GOT YOUR CONTACT THROUGH OUR CORPORATE AFFAIRS UNIT
OVER THE YEARS WHICH INDUCED ME TO WRITE AND SEEK YOUR
ASSISTANCE TO CONCLUDE A PENDING TRANSACTION FOR OUR
COMMON BENEFIT.  THE TRANSACTION IS THE TRANSFER OF
TWENTY FIVE POINT EIGHT MILLION U.S. DOLLARS ($25.8M)
TO YOUR ACCOUNT.

THIS MONEY IN QUESTION REPRESENT A SURPLUS UNDER
EXPENDITURE IN OUR MINISTRY’S AUDITED ACCOUNT FOR THE
PAST FIVE PRECEDING YEARS ARISING FROM DELIBERATION
OVER-INVOICING IN SUPPLY AND MAINTENANCE  OF ARMS AND
AMMUNITION FOR THE ECOMOG SOLDIERS IN LIBERIA.  THE
SUPPLY WAS DULY EXECUTED AND THE SUPPLIERS HAVE BEEN
PAID $118 MILLION BEING FULL VALUE OF ARMS SUPPLIED. 
THE BALANCE OF $25.8M IS OVER-INVOICED PORTION
BELONGING TO SELECTED FEW OFFICIALS THAT PUT THIS
TRANSACTION TOGETHER.

INFACT, I HEADED THE PANEL THAT MADE RECOMMENDATION
FOR PAYMENT OF THIS MONEY LAST MONTH, AND IT IS
REFLECTING IN OUR MINISTRY CURRENT BUDGET AS DUE FOR
PAYMENT IN THIS QUARTER OF THE YEAR.  WE HEREBY
SOLICIT FOR YOUR ASSISTANCE AND CO-OPERATION IN
ENSURING THAT THE MONEY WILL BE SAVE IF TRANSFERRED TO
YOUR ACCOUNT FOR OUR MUTUAL BENEFIT.

IF YOU ARE INTERESTED, INDICATE BY SENDING ME A FAX
ONLY.  IN THAT FAX WRITE YOUR NAME, ADDRESS, TELEPHONE
NUMBERS AND FAX, THEN, USE “HAPPY NEW YEAR”.  WITH
THIS CODE, ONLY ME WILL INTERPRET THE MESSAGE FOR
SECURITY REASONS.

OTHER INFORMATION WILL COME TO YOU THROUGH FAX OR
TELEPHONE AND REMEMBER ALL INFORMATION SHOULD REMAIN
CODED WITH (HAPPY NEW YEAR).  FOR RENDERING THESE
SERVICES FOR US, WE HAVE RESOLVED AND AGREED THAT YOU
WILL BE ADEQUATELY COMPENSATED WITH 30% OF THE TOTAL
SUM, 10% IS BEING SET ASIDE FOR EXPENSES THAT MIGHT BE
INCURRED BOTH LOCALLY AND INTERNATIONALLY IN THE
COURSE OF THIS TRANSACTION, WHILE THE REMAINING 60%
WILL BE FOR ME AND MY COLLEAGUES.

THANKS FOR YOUR CO-OPERATION.

SINCERELY YOURS,

DR. JAMES FRANK


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