09.07.04 - 12:57 p.m.

Modern Art:

Dear Chief Umana Umana:

Although you called me "sir" you should know that I am a woman. Would that be a problem for you in completing this transaction? I know that some traditionalists have very narrow views about women's role in public and financial life, and I am concerned that this might be a barrier to our future business relationship.

I have received similar pleas from other people in your position in the past, but I always believed them to be deeply dishonest people. It strikes me that the extra money from your contract should be returned to your government post-haste, to aid in future development projects. However, you have said that this is 100% legal (I would have preferred to know that it is 150% legal, since I would feel much more comfortable with the extra 50% protection) and I do not believe that such an upstanding gentleman as yourself would engage in chicanery.

I am so sorry to hear about the American who ran off with your money and would love to help you get your money back. However, I do not have a bank account or a credit card. I use a check-cashing place on the corner of my block and otherwise deal in 150% cash. If you would like to liquidate the money, I could perhaps --

-- but no, that might be too dangerous. In sum, I'm afraid I cannot help you transfer the money. As a convicted felon, my access to the banking system is sharply curtailed. However, for a much smaller finder's fee, I might be able to track down the gentleman who absconded with your money two years ago. If you are interested, please contact me with further instructions as soon as possible.

Sincerely,

Ivana T. Osuckyrblud

P.S. - I don't know if you are aware of it, but your "email handle" might be considered obscene in this country. I recommend you change it so as not to offend your correspondents.

--- "[email protected] " wrote:

> FROM THE DESK OF CHIEF UMANA UMANA
> Dear Sir,
> Firstly, I apologize for breaking into your privacy,
> however I have decided to contact you through this
> medium due to the urgency of this proposed business
> transaction.

> It is with my profound dignity that I write you
> this
> very important and highly confidential letter. I
> must first solicit your
> strictest confidentiality in this transaction.
>
> This is by virtue of its nature as being utterly
> CONFIDENTIAL and TOP SECRET. Though I know that a
> transaction of this magnitude will make any one
> apprehensive and worried,
> considering the
> fact that we have not met each other before, but I
> am
> assuring you that all will be well at the end of the
> day.
> I am Dr/Chief Umana Umana an Accountant by
> profession and also a Director
> General in the Nigerian National Petroleum
> Corporation (NNPC).
> Right now I am presently the chairman of the
> Contract
> Awards/Review and Payment Approvals committee
> of the Nigerian National Petroleum Corporation
> (NNPC).
> We are looking for a very reliable and God-fearing
> person to handle a very confidential business
> transaction for us, which
> involves the transfer of a huge sum of money to a
> foreign account requiring
> maximum CONFIDENCE.
>
> Our duties include Evaluation, Vetting, and Approval
> for payment of Contract
> jobs done for the N.N.P.C etc.
> In order to commence this business we solicit for
> your assistance to enable us transfer into your
> Account the said funds.
>
> The source of these funds is as follows: In the
> first
> quarter of 2002 this committee was mandated to
> review
> and award contracts to the tune of over US$400
> million
> US dollars to a group of five firms for the supply,
> construction and installation of Oil Pipe lines in
> Warri and Port Harcourt Refinaries.
> During this process my colleagues and I decided and
> agreed among ourselves to deliberately over-inflate
> the total contract sum from US$400 million to
> US$416.5 million with the
> main intention of
> sharing the remaining sum of US$16.5 million amongst
> ourselves.
> The Federal Government of Nigeria has since last
> year
> approved the sum of US$416.5 million for us as the
> contract payment, and the sum of US$400 million has
> also been paid to the
> foreign companies
> concerned as contract entitlements for the various
> jobs done, but since the companies
> are entitled to US$400 million dollars only, we are
> now left with US$16.5 million dollars balance in the
> account which we intend
> to disburse amongst ourselves quickly, but by virtue
> of our positions as
> civil
> servants and members of this panel, we cannot do
> this
> by
ourselves, as we are prohibited by the Code of
> Conduct Bureau (Civil
> Service Laws)from opening and/or operating foreign
> accounts in our names
> while still
> in Government service, making it impossible for us
> to
> acquire the money in our names right now. I have
> therefore, been delegated
> as a matter of
> trust and urgency by my colleagues in the panel to
> look for an overseas partner into whose account we
> would transfer the sum
> of US$16.5 million.
> Hence I am writing you this letter. My Colleagues
> and
> I have agreed that if you or your company can act as
> the beneficiary of
> these funds on our behalf, you or your Company will
> retain 20% of the total
> amoun(US$16.5
> million), while 70% will be for us (OFFICIALS) and
> the
> remaining 10% will be used in offsetting all
> debts/expenses and Taxes incurred
> both local and foreign in the cause of this
> transfer.
> Needless to say, the trust reposed on you at this
> juncture is enormous.
> In return we demand
> your complete honesty and trust.
> It may also interest you to know that two years ago
> similar
> transaction was carried out with one Mr George
> Brooks of ( BROGE INTERNATIONAL
> TRADING CORPORATION) at number 135, east 57th
> street, 28TH floor,new york
> 10022 with telephone (212)308-7788 and telex number
> 6731689,after the agreement
> between both partners in which he was to take 20% of
> the remitted fund (fifteen
> million united state dollars $15.000.000.)was duly
> transferd into his account
>
> only to be disappointed on our arrival in new york
> as we were told that
> Mr Brooks was no longer on that address,while his
> telephone number had been
> re-allocated to somebody else,that is how we lost
> our money to Mr Brooks.
> This time around we need a more reliable and trusted

> person or a reputed
> company to transact this project with hence this
> proposal to you,so if you
> can prove yourself to be trustworthy ready to
> partake in this project then
> we are prepare to do business with you.
> You must however NOTE therefore, that
> this transaction will be strictly based on the
> following terms and conditions
> as we have stated below;
>
> a) Our conviction of your transparent honesty and
> diligence
>
> b) That you would treat this transaction with utmost
> secrecy and confidentiality
>
> c) That you will not ask for more share or try to
> sit
> on the funds once it is under your custody, or any
> form of blackmail.
> d) That upon receipt of the funds you will release
> the funds as instructed by us after you have removed
> your share of 20% from the total amount.
>
> Please, note that this transaction is 100% safe,
> legal
> and risk free and we hope to conclude this
> transaction
> 14 bank working days from the date of receipt of the
> necessary requirements
> from you.
> We are looking forward to doing business with you
> and solicit your Total
> Confidentiality in this transaction. There is no
> cause for alarm. I give
> you my word that you are completely safe

> in doing business with us. Transactions like this
> have
> been successfully carried out in the past by most
> Government executives.
> Here in my country there is great economic and
> political disarray and thus
> looting
> and corruption is rampant and the order of the day
> amongst high ranking government officials, thus
> explaining why you might
> have heard stories
> of how money is been looted out of Nigeria most
> especially by our pastPresidents and Leaders, they
> are doing it for their
> own selfish interest while we
> are doing it because we have to secure a good future
> for ourselves and our families, so that when we
> retire from active service
> we do not
> languish in poverty. I will explain more to you when
> I
> have heard from you. Please acknowledge the receipt
> of this letter I will
> bring you into the complete

> picture of this pending business transaction when I
> have heard from you
> and also receive your
> Private telephone and fax numbers to enable me
> fax to you all necessary information you need to
> know about our pending
> business
> transaction. Your urgent response will be highly
> appreciated to enable us still transfer the funds
> under this Last quarter
> of the year 2004,
>
> Thank you and God Bless.
>
>Chief Umana Umana