From: PATRICKUDE <PATRICKUDE@terra.es>
Date: Fri, 17 Dec 2004 15:44:23 +0100
Subject: GOOD DAY
From the desk of: Eng.Patrick Ude
Executive Director/Financial Controller
Nigerian National Petroleum Corporation(NNPC)
Falomo Office Annex
Lagos Nigeria

Dear Sir,

REQUEST FOR URGENT BUSINESS RELATIONSHIP
I am the financial controller of Nigerian National Petroleum Corporation (NNPC). I got your Contact address from an associate working with the Nigerian Export Promotion Council. I and my colleagues are ministry officials in charge of offshore remittance in this orporation (NNPC). We are seeking your assistance to transfer of Forty Two Million (US$42,000,000.00) to your account for further private investment.

This amount accrued from an over-invoiced contract amount for the construction of an Oil Refinery Sub- stations in Nigeria in 1995 to expatriate companies. Thecontract was originally valued for one Hundred and Twenty Seven Million United States Dollar US$127,000,000.00) but we manipulated the figure to read one Hundred and Sixty Nine Million United States Dollars($169,000,000.00) The extra $42,000,000.00 is what we want to transfer to your account.

This contract has been completely executed and the original contractors have been paid all their contract bills less this $42,000,000.00 For your assistance, we have agreed to remunerate you with 30% because it is impossible for us to claim the amount here in Nigeria without foreign collaboration. 5% has been mapped out for any miscellaneous expenses incurred by either party during this business, and 65% for my colleagues and myself.

It may interest you to know that four years ago, a similar transaction was carried out with one Mr. Patrice Miller, the President of Craine International Trading Corporation at number 135 East 57th Street, 28th floor,New York.10022 with Tel: 212-308-7788 and TLX number 6731689. Mr. Patrice disappeared into thin air when he received the money. His Telephone and Telex numbers had been reallocated to other users by the time we arrived New York for our share. This explains exactly why we will make a concrete agreement between you and us, should you be willing to assist in this deal.

All modalities to effect the payment and subsequent transfer of this money have been worked out. This transaction is 100% risk free but rquires 100 percent confidentiality. This is a golden opportunity which must not be allowed to slip out of any careless acts and utterances. We chose you for this transaction because we believe that good friends can be discovered and businesses such as this cannot be realized without trust. You can be rest assured that your security has been considered before you were contacted.I await your urgent response.

Best Regards,
Eng.Patrick Ude