FROM THE DESK OF DR. DENNIS OKADA LAGOS, NIGERIA

ATTN:PRESIDENT/CEO

I work in a government establishment as a top executive. I presently have the sum of $20M USD in a bank in Nigeria which I require an offshore partner to help me process and keep in trust for one until I retire from service. Please note that you will not be required to spend a single dollar to process these fund rather I will introduce you to a finance company in Nigeria with an offshore fund in the United States to provide you with a loan that will be enough to pay transfer expenses. Perhaps you may have had an unpleasant experience with my countrymen in the past, but be rest assured that my offer is legal and legitimate. I will be willing to give you 25% of the $20M USD for your effort after the successful transfer of the fund from Nigeria. Please indicate your interest by sending me with your fax/telephone numbers to enable me give you further details. Yours sincerely, Dr. Dennis Okada

Reprinted with written permission of recipient.