Your Business profile and name were given to me in confidence by the Nigerian Chambers of Commerce and Industry (Foreign Trade Division).

We are sending you this letter based on the information gathered from the Foreign trade office of the Nigerian Chamber of Commerce and Industry. Please I enjoin you to handle this transaction with utmost degree of maturity and confidentiality because I am still in active government service with the “NIGERIAN NATIONAL PETROLEUM CORPORATION”.

Now, since the present Government of my Country is hell-bent on prosecuting, disgracing the good name and image of my entire family and possibly doing more damages to our financial base, I am therefore desirous of handling over the remains of my Father's Money US$28 Million (Twenty-eight Million United States Dollars Only) which is presently SAFELY and SECRETLY kept in CODED CASH in a Security Company outside my Country to evade confiscation by the Nigerian Government or its Agents.

Now the contract has been completed and the original contractor has since been paid,but the contract balance of US$38 million,which resulted from the over invoiced contract sum that has been left in a suspense account with the CENTRAL BANK of NIGERIA,is what me and my partners are planning to take out of the country for ourselves. This committee is principally concerned with contract appraisals and approval of contracts in order of priorities as regard capital project of the federal government of Nigeria. In any case, I received a reference of you/organization from the Nigeria Chambers of Commerce and Industry ‘Foreign Trade Division’ as a reputable organ that can assist us on this transaction. I am Abba Abacha, the second surviving son of the late General Sanni Abacha, Nigeria's former Military Head of State who died on the 8th of June, 1998 of Cardiac Arrest.

I presume you are aware there is a financial dispute between my family ( THEMOBUTU ) and the present civilian Government.

Since the death of my Father both the immediate, past and incumbent Government of my Country, Nigeria, have been persecuting my family.