From: churchill umoren
Sent: Sunday, March 03, 2002
Subject: Read carefully
Mr. Churchill Umoren. Lagos,Nigeria
Through some discreet inquiries from our Chambers of Commerce, you and your organization were revealed as being quite astute in private entrepreneur. On this premise, we have no doubt in your ability to handle a financial business of considerable amount, which will form the bedrock of an extensive business partnership in due course. In unfolding this proposal, I want to count on your status, as a respected executive of your company to believe that you will handle it with all sincerity and accord it absolute confidentiality that it deserves.
Being the secretary to the panel that is reviewing the award of past project that discovered this fund, I have been mandated to open a business relationship with you on this mutually beneficial opportunity. This business involves the remittance of US$26.5 million (Twenty Six Million, Five Hundred Thousand Dollars) only into your bank account from our apex bank where this fund has been lying idle in a suspense account. The money accrued through deliberate over-invoicing of old project executed for the Nigerian National Petroleum Corporation by some foreign firms.
We have now fully worked out the operational modalities to avoid any re-occurrence of such loss and to forestall any hitch. If you would assist or participate in this deal, then please endeavor to get in touch with me immediately through my telephone or fax line as stated above. This is my personal and confidential line and though the route might be busy,just keep on trying until you get through.
In picking on you for this business, please note that your expertise has been taken into considerat ion, as you will be required to guide us through a wise investment of our share of the fund in a viable and profitable venture in your country. In the world over, bigger firms who bid for various contracts especially in third world countries like ours can sub-contract some of them to other firms for execution. That is your firm will be regarded as one of those that executed one of such projects and therefore entitle to receive the contract value.
Be rest assured that this transaction is 100% risk free as there is actually no risk involved either now or in the future for we are well connected in official circle. Given our level of commitment at the moment, we want to assure you that with full dedication on your part, the objective of having this fund remitted would have been realized within a period of two weeks. It is hereby expressly agreed in principle that at the end of the transaction, you will be entitled to 30% of the entire sum, which you are free to withdraw as soon as you confirm that the fund has been remitted into your account.
I am awaiting your response most urgently whether you are interested or not to enable me know the next move to make. Contact me directly on the above email address only. Thanks.
Mr. Churchill Umoren (MNIM).
Sent: Monday, March 04, 2002 5:19 AM
Subject: Read carefully - Nigerian National Petroleum Corporation, Falomo Office Complex, Ikoyi Lagos.
My Colleagues and I have discussed your response to our business proposal with the belief that you understand the necessity for strict privacy and confidentiality associated with a transaction of this nature and magnitude. This fund is ready for remittance into any account of our choice and it is100% risk-free provided you follow our instructions strictly. We would depend on your cooperation,assistance and understanding towards the realization of our objective.
The necessity to follow our instruction cannot be over-emphasized as we are committed not just for the transfer of the funds per say, but to ensure a 100% success of this project. We hope that you won't betray us for the trust we have in you and honestly, we reassure you that neither your interest nor that of your company will be jeopardized if you successfully conclude this transfer as an active partner with us.
As stated earlier, there is need for strict confidentiality in the course of transacting this business, as the principal participants are still in active government service and would not like to put their jobs on the line for a simple transaction like this.
The processes through which this transaction will be carried out are outlined below:
The first step is that we will get your firm registered here in Nigeria with both the Corporate Affairs Commission and the Petroleum Ministry as a division of the parent company in your country to obtain the necessary certificates.
The reason for this registration with the appropriate agencies is to legitimize the transfer through official protocol.There is also the advantage of using the certificates to bid for other contracts in the near future after this.
The second stage is filing the application for claim for this amount with the concern government agency and an intense lobby to influence the officials in authority whom are well known to us will be embarked upon to facilitate the processing of your file. At this stage, it is expected that you might be contacted but don’t you worry for it is the normal official protocol associated with foreign contractor payment.
However this application will pass through the Contract Review Panel (CRP) of which the partners in this project are constituent members, whose relevant recommendation and validation report to the government agency will add credence to the claims and certify the payment okay.
This amount represents the over-invoiced portion of the contract sum. With a mere recommendation by the permanent secretary, your claim to this fund will be confirm and your firm would be perceived within official circle as a bona fide contractor to the Nigerian National Petroleum Corporation by virtue of the earlier registration.
Please note that the original value of the contract was USD265, 000,000.00 (Two hundred and sixty five million dollars) and it was over invoiced by 10%, which amounted to USD26,500,000:00 (Twenty six million, five hundred thousand dollars).
Now the contractor who executed the original contract has been paid but the 10%, which is supposed to be kick back to officials, was about to be paid when there was a change of government in my country.
After due registration, we will be free to apply for payment because being a legal entity coupled with our report, this fund which we have said is as a result of subcontracting by the original contractor is free to be transferred into your account.
We are sending along with this message an APPLICATION FORM needed to formally apply for this payment. You are to fill in the requisite information into the application form and send it to us by fax to enable us submit it for the release of the aforementioned funds into your nominated account.
All other approvals to be issued by the Federal Ministry of Finance, the office of the Attorney General of the federation and the likes, are mere procedures for the satisfaction of contractual fund release.
Be informed that within ten working days after the application for the fund is made, the entire process would have been over. Immediately you confirm to us that the fund is in your account, we will arrange for our flight to meet with you with originals of these certificates so that we can collect our share according to the agreed ratio.
All we actually want at the moment is an assurance that this fund will be safe while in your account and that you will not attempt anything funny to deprive us our benefit. On application, this fund will be transferred having being in a suspense account for too long at our apex bank and as a foreign firm, your company on our recommendation will be made the contract beneficiary and as such entitled to receive the funds into your account.
Please be free to call for more explanations.
No risk is involved whatsoever.
I wait in anticipation of a timely response from you.