From: "Kelvin Osas" <kosasa@caramail.com>
Reply-To: kosasa@caramail.com
Date: Fri, 28 Feb 2003 04:54:40 +0100
Subject: Compliments


BOARD OF TRUSTEE, PETROLEUM (SPECIAL) TRUST FUND PTF Building,
Victoria-Island, Lagos.

FROM THE OFFICE OF: KELVIN OSAS (MNIM)
OFFICE TEL: 234-1-776-2863, MOBILE PHONE NO.: 234 803 305 2148, FAX:
234-1-759-9278.

BUSINESS PROPOSAL: TRANSFER OF US$15.6M (FIFTEEN MILLION SIX HUNDRED
THOUSAND UNITED STATES

DOLLARS). BUSINESS INVESTMENTS PARTNERSHIP.

Dear sir,

Compliments of the season.

You were introduced to us in confidence. The reason for this letter is that
your help is being sought in order to facilitate and successfully complete a
profitable venture that is of immense benefit to you, and us the originators
within a stipulated time frame.

  I am Kelvin Osas, a director with the Petroleum Trust Fund (PTF)and the
Secretary of the Contract Award and Monitoring Committee (CAMC)of the
Petroleum (Special) Trust Fund (PTF).

This profitable venture involves the sum of US$15,600,000.00 (Fifteen
million Six hundred thousand United States Dollars) which is presently in an
account of the PTF with the Central Bank of Nigeria (CBN). We need your help
as a foreigner to help transfer this sum of US$15.6M (Fifteen million Six
hundred thousand United sates dollars). We cannot make this transfer on our
own or in our names for the fact that we are civil servants(still in active
service). But you as a foreigner can assist us in the sense that the money
to be transferred will be paid to you as a contract entitlement for a
purported contract executed for my government. The money in question is
ready for transfer into an overseas account which we expect you to provide.

We have agreed that the money will be shared according to the ratio
statedbelow;

a) 10% of the money will go to you for acting as the beneficiary of thefund.
b) 85% to us originators (which if possible we may enter into a
partnershipwith you).

We will require from you:a) Name and address of Company/ Beneficiary.
b) Details of the account which you are the only signatory that the money
will be transferred into.

The above requirements is to legalise the claim for payment and transfer of
the money.Be informed that the reason we are sending you this letter is
because we know that the only way to succeed is to seek the help of a
foreigner. Your professional status is not a matter of hindrance in this
transaction. Please, your assistance is highly solicited. We have no doubts
at all that this money will be released and transferred if we get the
necessary foreign partner to assist us in this deal. Therefore, when the
business is successfully concluded we shall through the same connections
withdraw all documents used from all the concerned government ministries for
100% security.All expenses regarding the opening of an account if not
already in existence shall be borne by you, all expenses are however
reimbursable on the conclusion of this business transaction. It is of high
hope that you will consider this humble request and respond positively. If
you are still in doubt after the receipt of this lettWhile awaiting your
early response, thank you in anticipation of your most valued assistance.

Yours Faithfully,

Kelvin Osas (MNIM)
P.S. PLEASE TREAT AS URGENT AND CONFIDENTIAL.

Alternative email address: kelvinosas@accessgcc.com