From: Abubakar Umar <abumar5@latinmail.com>

Subject: Investment Proposal

Dear Sir,

I know that this email will surely come to you as a surprise, for this surprise I apologise, but I hope that it will be a welcome surprise. Before I run out of steam, I will like to introduce my self and go straight to the point.I,Abubakar Umar a banker and a deputy Director of Union Bank of Nigeria plc. My primary reason for writing to you is to seek your partnership/assistance in a business transaction. I need your partnership and assistance because of the following reasons:

a. it is practically impossible for me to carry out this business alone.

b. you live in a foreign land far away from mine. This should normally not be a requirement, but when you understand the transaction then you will understand why it is important that you live far away from me.

c. The amount of money involved in this transaction is US$18,500,000.00,(Eighteen Million Five Hundred Thousand United States Dollars Only) which is too much for a man of modest means like my self to handle in my country. I believe from my few points above, you can begin to get an idea why I need your participation.

Let me explain how the money, which is the basis of this business I am proposing,came about. Before I became a deputy director, some years ago I used to be Accounts Officer to some special corporate customers. One of these very important customers of our bank(Union Bank PLC) was Engineer Manfred Becker an American citizen,who had spent most of his years before his death working in Africa and mostly in Nigeria. He died in a plane crash in 1996 in Nigeria. This money belonged to him. Technically speaking now, it belongs only to his name. The money is payment he received for a contract he executed on behalf of the Federal Ministry of Works and Housing for the government of Federal republic of Nigeria.

My reason for deciding to carry out this transaction is that Engr. Manfred Becker did not mention any next of kin in any of the documents held by the bank for the number of years he had banked with us. Since 1996 we have searched for any body that could be related to Engr. Manfred Becker , I was mandated by the bank to search or a relation of Engr. Manfred Becker and I did this from January 1997 to December 1999 after which the search was called off in the belief that soon a relative may turn up to claim his estate.

Nevertheless, as it is, there is no relatives Now, the chairman of the bank who is a retired soldier has indicated his intentions for the money. During the last meeting of Directors and Deputies he said that he would donate the money to a military trust if it is not claimed soon, this invariably means the continuous flow of more arms and ammunition. I know for sure that not all of the money will go to the military trust some will surely line his pockets and that of any body who is in support of his plan. My plan is to get a trust worthy person that can provide an account and under my constant guidance present him self as a cousin to the late Engr. Manfred Becker . I want you to note that your citizenship does not matter; you do not have to be an American. The papers demanded by the normal procedure for the claiming of an inheritance will take care of everything.

You will be sole beneficiary to the estate of Engr. Manfred Becker . All I need is for you to follow my instructions closely because I am experienced in inheritance matters here and I am on ground here to advice you on every step until you receive the money. Then we meet.

For your participation, we will allow you 30% of the gross. All expenses incurred in the process of this transaction will be deducted from the gross value and shared at a commensurate ratio; this we will do at the end of the transaction, because the money is bonded. An estimated 10% or less will cover all necessary expenses and we will take 60% for ourselves. The most important thing to me right now is trust on both sides. Now the money is still in the care of the bank, I hope the trust will still be there when we must have legally established your relationship as cousin to Engr. Manfred Becker and the money is paid into your account. I need also to trust that you will not tell people or your bank about this business. Collect the money first then I get my share, then you can tell any body what you choose.

I shall need your help to invest in your country; therefore, any experience you have in this area will be beneficial. Surely, you must have some questions or may be you just need further clarification.I will be happy to receive a fax message to this effect, this will enable me explain further what the next step is and the general plan. I will also need your most confidential telephone number and fax number,if you have a mobile phone I believe it will help so that can reach you anytime.

Please kindly respond by email or fax

I look forward to your positive response.

Abubakar Umar
Fax :234-1-759-0801
Private email:abumar4@email.com