REGARDS/US$22,450,000.00 INVESTMENTS ASSISSTANCE.

DR. PAUL BABS (MNSE,JP.) SUIT 101,FEDERAL SECRETARIAT BUILDING, VICTORIA-ISLAND, LAGOS NIGERIA. Email:paulbabs@voila.fr Dear Partner/Friend. I am very glad to be at a close contact with you in a business transaction of high magnitude. I am DR . PAUL BABS, the chairman of Contracts Award and Review Committee (CARC), in Nigeria. Our duties includes awarding and reviewing of contracts , to both local and international companies on behalf of the Federal Government of Nigeria. With trust and utmost sincerity, I need your assistance as a foreign partner for a business of high magnitude . With my capacity as the Chairman of the committee, I have in my possession the sum of US$22,450,000.00. (Twenty - Two Million, Four Hundred and Fifty Thousand united states dollars) which I want to transfer out of the country through my foreign partner abroad. Hence I am soliciting for your assistance. The said fund was accrued as an over-invoice on contract awarded to a foreign firm in 1998. Their original contract sum have been fully paid to them . The over-invoiced funds is now in an escrow account in the central bank of Nigeria (CBN). Due to my position in the committee , I have made all necessary arrangements for the smooth transfer of the said funds out of the country in the form of a contract payment . In this regards , I am soliciting for your assistance as our foreign partner to transfer the said funds into your company's or private account as chosen by you. In Nigeria our code of conduct does not allow any civil servant to operate or own foreign counts while in service, this makes it impossible for me to transfer the said funds without a foreign partner. Your assistance is highly needed since I also want to invest this funds with you in any viable business in your country , though I am currently intrested in the real estate/oil sector of your economy. However, kindly provide the information below through my email address as above for us to commence the transaction. * Your confidential / direct contact (Telephone , fax numbers and private address. *Particulars of the account which you want the said fund to be transferred into. Company or Private account. This should be an account that you have absolute control over so as not to have problems retrieving the funds after it has been transferred into your account. * Bank name, Telephone , fax Telex and routing numbers. The above information is very important and urgent for us to put in application of claims and transfer for the release of the funds from all the concerned departments for the release of the funds.With your maximum cooperation and assistance , the transaction will be concluded within two- three weeks. The transaction is 100% risk free. Having considered your involvement and assistance in the transaction , I have resolved to compensate you with 25% of the total sum , 70% will be for me , while the remaining 5% will be set aside for any expenses that may be incurred during the transaction . Treat as urgent and strictly confidential. Counting on your assistance and cooperation while I await your urgent reply. I Will also be giving you more details of the pending transaction when I must have read from you. My regards and God bless you. DR. PAUL BABS (MNSE).