OFFICE OF THE ACCOUNTANT GENERAL
FEDERAL REPUBLIC OF NIGERIA
ASO-ROCK VILLA, GARKI-ABUJA, FCT
SATELLITE TEL: 00874-762535850
SATELLITE FAX: 00874-762535851
E MAIL: 
Ref: OAG/IFT/0789/01 Date: 19TH DECEMBER, 2001
FROM THE DESK OF: KAYODE NAIYEJU
NOTE: "THE INFORMATION IN THIS MESSAGE AND IN ANY ATTACHMENTS, CONTAINS
CONFIDENTIAL INFORMATION AND IS INTENDED SOLELY FOR THE ATTENTION AND USE
OF THE NAMED ADDRESSEE (S). IT MUST NOT BE DISCLOSED TO ANY PERSON (S)
WITHOUT AUTHORIZATION. IF YOU ARE NOT THE INTENDED RECIPIENT, OR A PERSON
RESPONSIBLE FOR DELIVERING IT TO THE INTENDED RECIPIENT, YOU ARE NOT
AUTHORIZED TO AND MUST NOT, DISCLOSE, COPY, DISTRIBUTE, OR RETAIN THIS
MESSAGE OR ANY PART OF IT.''
Dear Sir,
RE: REQUEST TO TRANSFER THE SUM OF US$95,000,000.00 INTO YOUR
PRIVATE/COMPANY'S ACCOUNT:
I approach you most honorably today for a mutual business transaction. I
am MR. KAYODE NAIYEJU, the Accountant General of the Federal Republic of
Nigeria. I have been opportuned to be appointed the Accountant General
after several years of active service.
Now, by virtue of my present office and position, it is an opportunity for
me to have a share of the huge oil money which many top Military personnel
of the past regimes had used my predecessors in the past to achieve their
personal interest without any benefit towards them.
Following this development, I now have an accord with a top officer of the
Finance Ministry to remit the sum of US$95,000,000.00 (Ninety-Five Million
United States Dollars) to your nominated foreign account, hence we as
civil servants do not own the right to acquire foreign account while in
service. I therefore request you to kindly allocate any account of your
choice with all necessary particulars to enable me forward it to the
Central bank of Nigeria for onward release of fund transfer approvals in
your favor. We have ten working days to conclude this deal on
commencement, and I shall join you at the account base for sharing and
further discussion on my investment plan in your Country.
We shall negotiate your percentage share on reply of this mail for your
anticipated contribution in making this transaction a success. Do not
hesitate to comment where you do not understand.
ON SECURITY
To ensure maximum security this mail has been dispatched through a
diplomatic friend that visited us from Italy although he is totally
ignorant of details. Please protect my position in my country by keeping
everything secret until funds in question leaves our foreign reserve
account. I finally assure you of a 100% thorough, risk free, & hitch free
transaction. Confirm your interest by immediate response on the direct
satellite lines, which were installed purposely for this business.
Thanking you in anticipation.
Yours faithfully,
Kayode Naiyeju
Accountant General
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