F.C.ACCOUNTS iiii

Dear Friend,

Due to some financial recklessness in the Federal Contractors Account
(FCA) in Nigeria since 1995 to date, the present National Assembly has ordered
the immediate audit of payments made to foreign contractors these
years. I was the external auditor appointed to handle the official
examination of these accounts, to check the arithmetical accuracy of
the payments which I have concluded diligently.

During this exercise, I discovered some unclaimed contract funds in
the account that are not in any record. After my investigation, I
found out that these are inflated contract sums which I would want to
present you as the beneficiary/contractor to the funds. I know what to
do to terminate the unclaimed sums and transfer it to your account. If
you would like to work with me, let me process the papers with your
name for payment.The total value is $35,950,000 (usd).(Thirty-five million, nine hundred and fifty thousand dollars only)

fULL NAMES

ADDRESS:

TEL/FAX NUMBERS

AGE:

OCCUPATION/BUSINESS

ANY FORM OF I.D

Sincerely

Mr. Philip Harrison