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PARTNERSHIP




Sir,

URGENT AND STRICTLY CONFIDENTIAL

Reaching you is courtesy of my favourite international business directory, which
vividly tells your position and capability to execute this business presently
with me in my office.

We have Thirty Million, Five Hundred Thousand United States Dollars only (US$30,
500,000.00) which we got from over inflated contracts awarded to foreign
contractors in the Federal Airport Authority of Nigeria (FAAN).

We are seeking your permission to transfer this money into your bank account.
This money will be shared between you and we (Colleagues) over here in Nigeria.

We have agreed to share the funds as follows;

I.  30% of the total sum for you (Account Owner)
II. 65% of the total sum for us (The officials      involved) III. 5% of the
total sum for settling all financial  expenses being incurred by you and us in
the course of this  transaction.

We will visit you immediately we conclude this transaction to collect and invest
our share of the total sum into anyviable business you may advise in
your country.

Please let me know if you are interested in this business by replying urgently.

Full details of this business shall be sent to you upon receipt of your reply.
For the purpose of communication in this matter, please give us your telephone
and fax numbers including your private home telephone number.

We await your urgent reply and be rest assured that this transaction is 100%
risk free, there is no risk an both sides.

Yours faithfully,

Sam Toho