Letter 2

To: fukuda@computer.org
Subject: PRIVATE MESSAGE
From: "IDRIS ABUBAKAR" < ta5a0@lycos.com>
Date: Mon, 27 Aug 2001 08:51:00 -0700
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The Pipeline and Product Marketing Corporation {PPMC}
Marketing and Contracting Department
Lagos

Tel/fax Nr. 234 1 759 6797
Email:ppmc@onebox.com,a5a0@lycos.com

Att.  MR .FUKUDA TAKAYASU   

Dear Sir,

It pleases me to introduce myself to you, as we have not met before 
in person, but your reliable contact was given to me by a closed 
confidant {Mrs. Shade Bashiru}, you can still remember her as she 
had worked in the Nigerian trade mission in your country some years 
back. Though she did not know my aim of contact you as I told her 
that I want to go into importation after retirement and needed oversea contact.

I am DrIdris Abubaka, the Director of Marketing and Contracting Department of the 
Pipelines and Product Marketing Corporation {PPMC}, a subsidiary 
of the Nigerian national petroleum corporation NNPC. We are an independent 
body in charge of the maintenance of Oil and Gas pipelines in Nigeria. 
My main aim of contacting you is to seek for your kind co-operation 
for the transfer of the sum of $25.6million united state dollars 
into an account overseas. This amount accrued from over inflated 
contracts awarded and executed by foreign contractors in my department, 
which the contractors has received the agreed amount due for them 
after the commissioning of the contract as they are not aware of 
this over raised sum still in the file.

However, being the director of this department and with the authority 
of given clearance to contractors after the completion of job before 
payment, I request for your permission to include your company name 
in our suppliers list and make clearance to it as the beneficiary 
of this over inflated amount. We will create a file to back it up 
as if you have supplied flow pipes to this corporation in 1998 during 
the construction of the ultra modern Liquefied Natural Gas {LNG} 
plant in Eleme - River State of Nigeria and this amount is due as 
an outstanding balance of the contract proceed. 

All I needed from you is an offshore account details that will not 
raising an alarm when the funds entered and a guarantee that you 
will not sit on our share and that you will maintain the confidentiality 
till the end as not to tarnish our reputable image before the government. 
You will not be required to visit Nigeria till the end of the deal, 
so you have nothing to fear about. Your security is well guaranteed 
till the end of this transaction, because we shall pull out and 
destroy all the papers used for the process that bears your name 
after the funds entered your A/C, to avoid any trace of both parties 
in future. Meanwhile, I on behalf of my colleagues promised giving 
you 25% of the sum for your involvement as the beneficiary contractor, 
while all the expenses incurred by both party during the process 
shall be deducted first from the capital before the sharing.

Please contact me immediately if you are interested on Tel/Fax Nr. 
234 1 759 6797 or e-mail: ppmc@onebox.com,  od2323@hotmail.com for 
more details and urgent expedition of action.  Note, that I will 
come over to meet you in person for the sharing, as soon as the 
funds left our apex bank to your account.

Best Regards,
     
Dr. Idris Abubakar
Director, Marketing and Contracting Department {PPMC}