FEDERAL MINISTRY OF HEALTH & SOCIAL SERVICES
                            LAGOS - NIGERIA.
Attn: 
For your assistance please. We write to solicit for your assistance for this transaction believing that you will treat this with utmostconfidence,and excuse me for the embarrassment this letter might cause you as we have not met or known each other before.

I have the mandate of my colleagues in my office to solicit for your assistance for a business/deal we want to execute with you. My ministry, Federal Ministry of Health and Social Services {FMHSS} awarded acontract of (US$ 115,800,000.00) to a foreign firm. For the supply andinstallation of Scan Machines, x-ray machines, E.C.G. Machines, Fetus Heart andFasting Blood Sugar Machines for University Teaching Hospitals all over the Federation.

I and other members of my department (contract award committee), oncause of writing the contract were able to over-invoice the contract sum to the tone of (143,300,000.00). And it might also interest you to know that the original contractors, who executed the contract, have been paid their contract amount on completion of the contract.

Now we are left with the over-invoiced sum of (27,500,000.00) for our mutual benefit. All
arrangements have been concluded on how this money will be moved. Our constraints lie on the fact that we required a foreign firm orindividual bank account where this money will be paid into; whose owner will be portrayed as the beneficiary of the contract fund. In fact this is why I am writing you this letter seeking for your assistance.

Note: there is no risk involved as we have taken care, loopholescovered. As civil servants, we are aware that some financial assistance will be required to effect the success of this money transfer. For this reason we have generally agreed to compensate you with the sum
of(US$3,000,000.00), While the balance of (US$24,500,000.00) have been mapped out forinvestment into a foreign capital market.

It is important I mention that the officials involved in thistransaction are top government functionaries who have put in years of service to this Country (Nigeria). For the maintenance of personal integrity and prestige of all persons involved in this transaction, you are implored to exhibit utmost secrecy throughout the duration of this deal. You are strongly advised to avoid discussing this transaction with a third party as that could jeopardize the success of this transaction.

You may open a separate bank account in any country of your choice for this purpose if you wish. Meanwhile all arrangements for this transfer to be concluded have been properly organized and further action awaits your response to this request. 

My Email: stephendave2002@juno.com

Thanks.

Sincerely,

Stephen Dave Gravada.
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Date: Mon, 9 Dec 2002 11:40:30 GMT
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Subject: Request For Assistance
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