utmost confident from the desk : of . rev . j williams account office n . n . p . c h . q lagos nigeria . private , email : revwilliams _ nnpc @ torba . com dear , i am rev . j . williams , an accountant and a member of the project / contract award committee in nigeria national petroleum corporation ( nnpc ) . i got to know you and your address from our chamber of commerce and industry directory in my quest for a trustworthy foreign person / entity who will assist us in the transfer of an amount of $ 28 . 8 million us dollars which emanated from the overinvoice of a contract awarded in my corporation . ( nnpc ) in 1998 . we are three officials of the n . n . p . c who are in charge of the project and contract award dept . in 2001 we awarded a contract to a foreign firm ( snamprogetti inc . ) for the supply of petrochemical and pipline equipment , 270 , 000 bpsd polypropylene and installation of 500 . 00 ' monax axial flow turbine for port harcourt oil refinery . and having purposely inflated the contract which was originally valued us $ 160 million up to us $ 188 million , the contract has been satisfactorily executed , and the original contractor has been duely paid their total amount of us $ 160 million , leaving behind this overinvoiced sum of us $ 28 . 8 million which must be paid as the balance of the contract . the contract award number f . g . n . / n . n . p . c / 02299 c : b / 01 and all relevant documents are intact , and we need an honest and trusted foreign person or company , who will open an account which we will use to receive this amount of us $ 28 . 8 million , as we are not allowed in our capacity as civil servants to operate foreign account . every relevant documents concerning the transaction will be sent to you by mail / fax as soon as we procure them for your perusal / records . moreover , we have agreed to give you 30 % of the total sum as soon as the money arrives your account , 65 % will be for us and 5 % has been mapped out for expenses that may be incurred in the course of this business . and i can assure you that this business is 100 % safe and must treated with utmost confidentiality for an assured success . in the business as soon as possible by mail . you should as well provide your telephone / fax nos . for easy communication . thanks for your anticipated cooperation best regards . rev . j . williams . revwilliams @ sino . net