My Dear Friend, 

From: Dr Paul Martins 

Dear Friend, 

My name is Dr Paul Martins, a native of Cape Town in South Africa and I
am 
an executive with the South Africa Department of Mining & Natural Resources.

First and Foremost, I apologies using this medium to reach you for a 
proposition of this magnitude, but this is due to confidentiality and prompt

access reposed on this medium. I have decided to seek a confidential 
co-operation with you in the execution of the deal Described herein for
the 
benefit of all parties and hope you will keep it as a top secret because
of 
the Nature of this transaction. 

Within the Department of Mining & Natural Resources where I work as an 
executive accountant and With the co-operation of other four top officials,

we have in our possession an overdue payment bills totaling twenty five

million five hundred united states dollars (USD$25.5Million) which we want

to transfer abroad with the assistance and co-operation of a foreign 
company/individual to receive the said funds on our behalf or a reliable

foreign company/private account to receive such funds. More so, we are 
handicapped in these circumstances, as the South Africa Civil Service Code

of Conducts does not allow us to operate offshore account hence your total

co-operation in this transaction is important. 

This amount (USD$25.5m) represents the balance of the total contract value

executed on behalf of my department by a foreign contracting firm, which
we 
the officials over-invoice deliberately. Though the actual contract 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 
telegraphic transfer(T.T) to any foreign bank account you will provide by

filling in 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, your share will be 25% of the

total sum, 70% for us and 5% for taxation and miscellaneous expenses. 

Most importantly, I want you to know that this project involves a lot of

financing. Although we are making arrangements to raise funds but you have

to be informed that we do not intend to put any financial burden on you,
we 
just want you to assist in the logistics and transfer of the funds. Every

other thing can be taken care by us. 

The business itself is 100% safe on your part, provided you treat it with

utmost secrecy and confidentiality. Also your area of specialization is
not 
a hindrance to the successful execution of this transaction. I have reposed

my confidence in you and hope that you will not disappoint me. Endeavor
to 
contact me immediately through the above email address, whether or not you

are interested in this deal. If you are not, it will enable me contact other

foreign partner with recommendation to carry out this deal. I want to assure

you that my partners and myself are in a position to make payment of this

claim possible provided you can give us a very strong assurance that our

share will be secured. 

Sincerely, 

Dr Paul Martins