Dear Sir,

RE: TRANSFER OF US$14,600,000.00 (FOURTEEN MILLION SIX HUNDRED THOUSAND U.S.DOLLARS ONLY )

I am extending this proposal to you in my capacity as an Accountant and

Chief of the Review/Audit Committee scrutinising all records covering

executed contracts Awarded by Previous Military Government of Nigeria. My

colleagues and I have uncovered a floating amount of US $14.600 million

without a clear Beneficiary owing to a deliberate act of Over-invoicing and

illegal inflation of contract value by corrupt Government Officials. All you need to do to qualify for recovering your portion of this spectacular (almost unbelievable) windfall is . . . subscribe to National Review.