NIGERIAN FRAUD WARNING

posted 2/00

SAMPLE NIGERIAN FRAUD FAX # 2

          NIGERIAN NATIONAL PETROLEUMCORPORATION                         7  KOFO ABAYOMI STREET, VICTORIA ISLAND, P.M.B. 12701, LAGOS TEL/FAX: 234-1-7747650

Dear Sir,                                                                                       25th Jan., 2000

BUSINESS PROPOSAL

I am making this contract with you on behalf of my colleagues after an acceptable recommendation from an International Business Agency.

My colleagues and I are members of the Contract Award Committee (CAC) of the Nigeria National Petroleum Corporation (NNPC).  I have been mandated by my colleagues to look for a trustworthy company into whose account some funds is to be transferred.  We have in our possession instrument of payment for US$22.5M (Twenty two million five hundred thousand U.S. Dollars only) now in a dedicated account with the Central Bank of Nigeria (CBN) Debt Reconciliation Committee (DRC).

The above funds arose from the over invoicing of some Supplies and Engeenering Works contracts which have been executed and the contractors paid in full.  The fund is therefore free to be transferred overseas without any risk whatsoever.

Due to the nature of accrual of this funds, it has to be applied for by a foreign contractor/company and payment can only be made in a foreign account hence this contact is necessary to accomplish this deal.  You (or your company) shall be compensated with 25% of the amount as the account owner, 5% shall be used for the reimbursement of all expenses that will be incurred by both parties during the course of this financial transaction.  The remaining 70% is for us.

We shall require of you the following urgently by fax:

1. Name, Telephone and/or fax Numbers of beneficiary                                        2. Name and full address of the Company                                                             3. Complete particulars of the bank account where you wish the funds to be transferred.  This should include the account Number, Bank Address, the Telephone, Fax and Telex numbers of the bank

My colleagues and I have some fruitful discussions with relevant top officials of both the Federal Ministry of Finance (FMF) and the Central Bank of Nigeria (CBN) and they have agreed to cooperate in the transfer.  An application for funds transfer shall be made at the appropriate Ministries in favour of the beneficiary (you or your company).  Therefore, your company shall be officially regarded as having executed the contracts for the Nigerian National Petroleum Corporation (NNPC) for which payment is being made.  This process make the operation legal according to the laws of the Federal Republic of Nigeria.

Please treat this transaction as STRICTLY CONFIDENTIAL as we are Civil Servants who would not want any exposure.  Do not go through the International Telephone Operator of (AT&T) when lines are busy at any time in the course of this operation.  Always dial direct.  It's very difficult to get telephone access to Nigeria.  So you must persist even when the telephone says subscriber not available or the number does not. . .  (illegible--maybe "ring"?) . . . answers are always given when there is no access.  Thanks for your anticipated cooperation.

DR. JOHN AREBHOA

Please all contact should be directed to my tel/fax number: 234-1-7747650.