[Institut] STRICTLY CONFIDENTIAL

Wed Sep 17 10:30:25 CEST 2003

            STRICTLY CONFIDENTIAL

My dear ,

I am highly compelled upon strict recommendation, to write you this very urgent
and confidential letter.I do hope my letter will not embarrass you since I had
no previous correspondence with you.

I am sending this proposal with due sense of umanity, responsibility and with
few awareness that you will give it a sympathetic attention. I regret the
inconvenience it may cause you based on the condition that we have not met
before. I am Mrs. Munirat Fatima Abacha, the wife of Mohammed Abacha, son of the
Late head of state of Federal Republic of Nigeria - General Sani Abacha.I am
contacting you in view of the fact that we will be of great assistance to each
other like wise developing a cordial relationship.

My husband along with his late father and top officials of their past
administration has been accused of looting several Billion United States Dollars
from the Nigeria Government. The current attitude of the present government
towards my family has indeed made life quite unbearable for us.

Fortunately, Mohammed my Husband has Six million and eight hundred thousa and
United States Dollars(US$6.8 million) cash, which he intended to use for
investment purposes overseas. This money is kept in a private security company.
This money was deposited for safe keeping in the security vault of a freighting
agency here by my husband preparotry to being air lifted abroad for investment
purposes before his arrest leaving a clause that it could only be claimed by an
expertriate partner. It is only my husband and myself that know where the money
is kept.

Due to the current situation in the country concerning government’s vendettas
towards my family, we seek your assistance to transfer this money out of Nigeria
for the purpose of investment as intended by my husband.Note that my family is
currently being probed by this present government for alleged involvement in
misappropriation of public funds during my father-in-law's regime.Towards this
effect, an embargo restricting my family members from traveling or carrying out
financial transactions without their express permission is in force.

Right now, my husband (Mohammed) is under arrest and is being detained in
connection to the above and other activities of his late father.However, I have
an arrangement on how to freight this money to you after receiving some
assurances from you of the safety our own share and that you will only take the
commission that we will offer you.This money personally belongs to my husband
and he intends that it still be used for investment.

The freighting company to be used has now been introduced to me and as so on as
we recieve your readiness to assist us recieve this fund we shall formalize the
deposit documents in your name and reach an agreement with them to air lift the
consignment for your pick up.Bearing in mind that your assistance is needed to
transfer this fund, we propose a commission of 15%(Fifteen Percent) of the total
sum to you for the expected services and assistance. While 5% is mapped out for
miscellaneous expenses.

On your positive consent, I shall expect you to contact me urgently to enable us
discuss about this.Your urgent response is highly needed. I must use this
opportunity to implore you to exercise utmost indulgence to keep this matter
extraordinarily confidential, while I await your prompt response.

Best regards,

            STRICTLY CONFIDENTIAL

My dear ,