Dear Sir, I am the Chairman Contract Review Committee of National Electric Power Authority (NEPA). Although this proposal might come to you as a surprise since it is coming from someone you do not know or ever seen before, but after due deliberation with my colleagues, I decided to contact you based onIntuition. We are soliciting for your humble and confidential assistance to take custody of Seventy One Million, Five Hundred Thousand United StatesDollars.{US$71,500,000.00}. This sum (US$71.5M) is an over invoiced contract sum which is currently in offshore payment account of the Central Bank of Nigeria as an unclaimed contract entitlement which can easily be withdrawn or drafted or paid to any recommended beneficiary by my committee. On this note, you will be presented as a contractor to NEPA who has executed a contract to a tune of the above sum and has not been paid. Proposed Sharing Partern (%): 1. 70% for me and my colleagues. 2. 20% for you as a partner/fronting for us. 3. 10% for expenses that may be incure by both parties during the cause of this transacton. Our law prohibits a civil servant from operating a foreign account, hence we are contacting you. If this proposal satisfies you, do response as soon as possible with the following information: 1. The name you wish to use as the beneficiary of thefund. 2. Your Confidential Phone and Fax Numbers. Further discussion will be centered on how the fund shall be transferred and full details on how to accomplish this great opportunity of ours. Thank you and God bless. Best regards, victor ichaka nabia