FROM THE DESK OF: MR. ALABO ISAAC

Finance/Accounts Department

Dear Sir,

BUSINESS PROPOSAL

Although this proposal might come to you as a surprise, since it is from someone you do not know or have seen before, but based on recommendation, trust and confidentiality, I decided to contact you.

I am a Senior Officer with the Nigerian National Petroleum Corporation (NNPC) and I have in my capacity the sum of US$26.5m (Twenty Six Million, Five Hundred Thousand U.S. Dollars only) which was actually generated from an over-invoiced contract sum in my Corporation.

Right now, I write to solicit your assistance on the transfer of this fund into your account. Upon your acceptance of this proposal, I and my colleagues have generally agreed on the below sharing ratio:

1. 25% for your assistance and cooperation in the transfer of this fund into your account.

2. 5% for all expenses incurred, Local/International.

3. 70% for me and my colleagues. This amount will be used for investment purposes on a successful conclusion of this transaction.

You are therefore, advised to send to me your full banking information (as mentioned below) to enable me effect this transaction on a swift code:

Bank Name, Address, Account No.,

Telephone and Fax Numbers,

And Name to be used as Beneficiary,

Your Private Telephone and Fax Numbers.

On receipt of the above mentioned information, Seven (7) working days is enough for us to conclude this deal. You can send me an e-mail immediately you receive this letter for further clarifications.

Your urgent response is awaited.

Thanks and God Bless

Yours Faithfully,

MR. ALABO ISAAC