URGENT ASSISTANCE

["DR ANTHONY SMITH" <james_smith9@lycos.com>]

Dear Sir, 

 REQUEST FOR URGENT CONFIDENTIAL BUSINESS RELATIONSHIP IN 
RESPECT OF THE TRANSFER OF $12,500,000.00 (TWELVE MILLION FIVE 
HUNDRED THOUSAND AMERICAN DOLLARS) INTO YOUR ACCOUNT. 
 
 I, on behalf of my other colleagues from different Federal 
Government of Nigeria owned parastatals decided to solicit your 
assistance as regards the transfer of the above stated amount 
into your bank account. This fund arose from the over-invoicing 
of various contracts awarded in my parastatals to certain foreign 
contractors sometime ago. 
 
 We as holders of sensitive positions in our various parastatals, 
were mandated by the Federal Government to scrutinize all payment 
made to foreign contractors, and discovered that some of the 
contracts they executed were grossly over in voiced, either 
by omission or commission. We discovered this sum of $12,500,000.00 
was lying in a suspense account, although the foreign contractors 
were fully paid their entitlements after executing the said 
contracts. We all agreed that the over-invoiced amount be transferred 
into a bank account provided by a foreign partner, as the code 
of conduct of Federal Civil Service does not allow us to operate 
foreign accounts. 
 
 We are therefore seeking your assistance based on the over-invoice 
sum of $12.5m which can be speedily processed and fully remitted 
into your nominated bank account. On successful remittance of 
the funds into your account, you will be compensated with 20% 
of the amount for your assistance while 75% will be for us here 
and the remaining 5% will be used to offset all expense incurred 
by both parties during the cause of the transaction. 
 
 This transaction is closely knitted and in view of our sensitive 
positions we cannot afford a slip. I assure you that this transaction 
is 100% risk free. I am at your disposal to entertain any questions 
from you in respect of this transaction, so, contact me immediately 
through this  email adderess  for further information on the requirement 
and procedure. 
 
Thanks
DR ANTHONY SMITH