ATTN: PRESIDENT/CEO. I AM HUMBLY DELIGHTED TO WRITE YOU ON THIS VERY IMPORTANT ISSUE. YOU MAY NOT KNOW ME BUT MY INSTINCT DIRECTED ME TO CONTACT YOU FOR ASSISTANCE ON THIS PARTICULAR ISSUE. MY NAME IS USMAN BELLO, THE MANAGING DIRECTOR/CEO OF CONSOLIDATED OIL AND ALLIED PRODUCTS (NIG) LTD., AN INDIGENOUS OIL COMPANY OPERATING HERE IN NIGERIA. ON DECEMBER 2001 OUR OIL COMPANY WAS CAUGHT BY THIS PRESENT GOVERNMENT FOR ALLEGEDLY INVOLVED IN AN ILLEGAL SELL OF CRUDE OIL TO SOME FOREIGN EXPATRIATES AND CONSEQUENTLY OUR COMPANY'S OIL LICENSE, BANK ACCOUNTS, MY PERSONAL ACCOUNT INCLUDING MY INTERNATIONAL PASSPORTS AND OTHER RELATED TRAVELLING DOCUMENTS WERE SEIZED BY THE GOVERNMENT PENDING THE OUTCOME OF THEIR FINAL INVESTIGATION. HOWEVER, ALONG THE PROCESS OF THE INVESTIGATION, I HURRIEDLY CONTACTED OUR ACCOUNT MANAGER WITH ONE SECURITY & FINANCE COMPANY IN ONE OF THE EUROPEAN COUNTRIES WERE SOME PROPORTION OF OUR MONEY WAS KEPT, TO USE HIS POSITION TO BLOCK ANY POSSIBLE TRACE OF THE FUNDS DURING THIS INVESTIGATION PERIOD, BUT HE TOLD US THAT IT WILL NOT BE POSSIBLE FOR HIM RATHER WE SHOULD LOOK FOR A COMPANY WHOM THIS MONEY WILL BE TRANSFERED INTO THEIR BANK ACCOUNT TO AVOID TRACE AND SEIZE BY OUR FEDERAL AUTHORITY. THE TOTAL AMOUNT OF THE MONEY IS- THIRTY TWO MILLION SIX HUNDRED AND TWENTY FOUR THOUSAND UNITED STATES DOLLARS ONLY ($32,624.000.00). HENCE, WE WRITE TO SEEK FOR YOUR ASSISTANCE FOR YOU TO PROVIDE AN OFF-SHORE ACCOUNT WHERE THIS MONEY CAN BE TRANSFERED INTO AS I CANNOT TRAVEL OUT OF NIGERIA NOW TO LOOK FOR ANOTHER ACCOUNT DUE TO THE SEIZURE OF MY INTERNATIONAL PASSPORT AND OTHER TRAVELING DOCUMENTS. FOR YOUR ASSISTANCE, WE SHALL GIVE YOU 20% OF THE TOTAL MONEY, 5% IS TO OFFSET ANY MISCELLANEOUS EXPENSES THAT IS TO BE INCURRED ALONG THE PROCESS OF THE TRANSACTION WHILE 75% IS FOR THE COMPANY . AS SOON AS WE RECEIVE YOUR REPLY TO ASSIST ME AND MY COMPANY, WE HAVE TO SIGN AN AGREEMENT (DEEDS OF ASSIGNMENT) BY BOTH PARTIES ON HOW THE FUND WILL BE INVESTED AND SAFE-GUIDED. SECONDLY, AN AUTHENTICATED POWER OF ATTORNEY WILL BE ISSUED TO YOU AS WELL IN ORDER TO ENABLE YOU CLAIM THE MONEY LEGALLY. THEREAFTER, I WILL GIVE YOU THE NAME OF OUR ACCOUNT MANAGER, THE NAME AND THE WEBSITE OF THE SECURITY AND FINANCE COMPANY IN EUROPE WHERE THE MONEY IS PRESENTLY DEPOSITED FOR YOU TO CONTACT AND CONFIRM THE MONEY AND MAKE FINAL ARRANGEMENTS ON HOW BEST TO EFFECT THE TRANSFER OF THE FUND INTO YOUR DESIGNATED BANK ACCOUNT WITHOUT FURTHER DELAY. FINALLY, AT THE END OF THE TRANSACTION, YOU'II COLLECT YOUR 20% AND KEEP OUR SHARE OF THE MONEY PENDING WHEN THE INVESTIGATION WILL BE OVER. I LOOK FORWARD TO HEARING FROM YOU SOONEST. THANKS AND GOD BLESS. YOUR'S FAITHFULLY, USMAN BELLO, CEO.