Our ref: CBN/GO/0FX02/08

Dear Beneficiary

After a serious thought, I decided to reach you directly and personally because I do not have
anything against you, but your partners.

I am the director of wire transfer/telex department of the CBN, some time in the past your
partners approached me through a friend of mine who works with one of the ministries here and requested
that I assist them conclude a money transfer deal and we all agreed.

According to them, they wanted to use this strategy to transfer a huge amount of money which they
accumulated through inflated contract awards and the money has been floating in the (CBN) since
the original contractors/beneficiary's has been fully paid, so they wanted to use your account to
transfer the surplus out of their country. We agreed that once I do this, they would give me some
percentage of the money when I released the fund to your account. When they saw that i have done
that and your name has been approved among the list of those to be paid, instead of giving me the
agreed deposit of amount, they started avoiding me and resorted to threats.

I immediately deleted their name among the list of those to be paid because of my position, and
release other contractors/beneficiary fund without yours.

They became angry the more when they saw that their plan did not work, and started bribing other
officials to get another approval to transfer the money to you without success. Approvals are free,
is it not funny that a contractor/beneficiary is being asked to pay for approval while his
millions is here with us? I am a hundred percent responsible for the delay and obstructions because of
their breach of contract. If you doubt what i have just told you, pay any amount they will ask you
to pay now, after a short time they will come up with another reason to pay again and it goes on
and on. Now if you want us to work together, these are my conditions.

(i). I will have forty percent of the total sum because it is only the two of us left for now and
we will share what ever expenses that may be incurred.

(ii). You will assist me to open an account in your country or any other place of my choice where
I will transfer in my own share when we finalize the transaction and you confirm the fund into
your account.

(iii) As you have seen, it will be useless and mere waste of money if you continue with any other
person, so we will conclude the transaction with utmost secrecy and confidentialities.

If these conditions are acceptable to you, contact me as soon as possible to let us finalize all
the arrangement and finalize this deal immediately without any further delay. Finally, I have made
up my mind to settle down in California U.S.A, when we finalize this deal and I have started
making arrangement with some estate agent to look for a four bungalow house for sale.

I look forward to have a very good business relationship with you now and in the future.

Best regards.

Mr. Michael Osa.
Director, CBN





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