ATTN: PRESIDENT/CEO Dear Sir, I am Chief Dr. Perry T. Nelson, a native of Cape Town in South Africa and I am an Executive Accountant with the South African department of Mining and Natural Resources. Please accept my apology for using this medium to convey a transaction/business of this magnitude, but this is due to the confidentiality and prompt access reposed on this medium. I have decided to seek your co-operation in the execution of this deal described hereunder, for the benefit of all parties and hoping you will keep it as TOP SECRET because of the nature of the business. Within the department of Mining and Natural Resources (where I work as a director), and with the cooperation of four other top officials, we have in our possession as overdue payment bills totaling Forty Five Million, Five Hundred Thousand US Dollars (US$45,500,000.00) which we want to transfer abroad with the assistance and cooperation of a company/or an individual to receive the said funds, via a reliable Bank Account. Quite frankly, we are handicapped as the South African civil service laws (Code of Conduct Bureau) strongly prohibits us from owning/or operating a foreign account hence your importance in this whole transaction. This amount (US$45.5M) represents the balance of the total value of a contract executed on behalf of my department by a foreign contracting firm which we the officials (involved) deliberately over-invoiced. Though the actual cost have been paid to the original contractor leaving the balance in the tune of the said amount which we have in principle gotten approval to remit by Key Tested Telegraphic transfer (K.T.T.) to any foreign bank account you will provide by filing an application through the justice ministry here in South Africa for the transfer of rights and privileges of the former contractor to you. I have the authority of my partners involved to propose that should you be willing to assist us in this transaction by way of providing the required account in receiving these funds, your share of the entire sum will be 30% amounting to Us$13.65Million of the US$45.5Million, 60% amounting to US$27.3Million for us and 10% amounting to US$4.55Million will be used to settle taxation and other miscellaneous expenses in the course of transferring the funds to your account. The business itself is 100% foolproof and safe, as long as you maintain utmost secrecy and confidentiality. Further more your area of specialization will not be a hindrance to the successful completion of this transaction. I have reposed my confidence in you and hope you will not disappoint me. Should you be willing to assist positively with a common goal, endeavor to contact me immediately through my above email address. If you are not interested, please also indicate so that it will enable me to contact other foreign partner with recommendations to carry out this deal. I want to assure you that my colleagues and I are in position to make the payment of this claim possible provided that you can give us a very concrete assurance of the safety of our share. Please, always treat this matter with utmost confidentiality, because we will not comprehend any form of exposure as we are still in active government service. Time is of essence in this business, so kindly act fast. I await in anticipation your fullest co-operation. Yours Faithfully, Chief Dr. Perry T. Nelson