yinkadavimailboxhu dear sir first must solicit strictest confidence transactionthis virtue nature utterly confidential top secret recommended associate assured confidence ability reliability prosecute transaction great magnitude involving pending business transaction requiring maximum confidence top officials federal government contract review panel interested importation goods country funds presently trapped nigeria order commence business solicit assistance enable us transfer account said trapped funds source fund follows last military regime nigeria government officials set companies awarded contracts grossly invoiced various ministries present government set contract review panel identified lot inflated contract funds presently floating central bank nigeria ready payment however virtue position civil servants members panel acquire money namesi therefore delegated colleagues panel tolook overseas partner whose account would transfer sum us 2150000000 twentyone million five hundred thousand us dollars hence writing letter agreed share money thus 1 20 account owner 2 70 us members panel 3 10 used settling taxation local foreign expenses direct incidental execution transaction 70 wish commence importation businessplease note transaction 100 safe hope commence transfer latest ten 10 banking days date receipt following informationcompanys name address telephone fax number information enable us write letters claim job description respectively way use companys name apply payment reaward contract companys name looking forward business solicit confidentiality transaction please acknowledge receipt letter using email address bring complete picture pending project heard remember deal treat utmost confidentiality faithfully yinka davis nan private