*******FINAL PAYMENT APPROVAL*******

----- Original Message -----
From: "Mr. Nelson Walter"
To:
Sent: Saturday, January 22, 2005 8:36 PM
Subject: *******FINAL PAYMENT APPROVAL*******

Attn: Beneficiary

This is to inform you that the Presidency has stepped into the payment of your
contract / inheritance fund. The instruction to this Board to authorize your
payment was given by the President himself Alhaji Umaru Musa Yar'Adua following
intelligence report on contract payment he received which revealed that the
lower offices and department including some departments of (CBN) are engaging in
the practice of payment delays through unnecessary use of bureaucratic office
processes and imposition of unauthorized fees. This apart has been allegations
that some officials of NNPC and CBN deliberately divert funds approved with the
name of a beneficiary to accounts that were not given by the known contractor/
inheritance after the due processing and approval of such payment.

To avoid and curtail such, official misconduct and deliberate delay of foreign
contractor’s payment under one flimsy reason or the other, the President of the
Country therefore mandated this office to raise contractor’s and inheritance
payment and ensure that such payments are received by the beneficiary within a
short period of five (5) days from the day of notice. Based on the information
contained in your payment files and records submitted to us from NNPC, CBN, and
FMF your name was in the list of Category “A” beneficiaries whose payments have
been verified and approved with the records indicating that your payment has
long been over due. The directive from the President based on all these findings
is that this office should make immediately uninterrupted payment of your
contract/inheritance fund direct from the Federal Treasury.
Other offices including CBN earlier handling your payment has been advised to
hand over to this office to avoid duplication of efforts, though such offices
hesitate to let you know of this new development.

This panel hereby uses this medium to congratulate you and heart fully thank you
for your patience and understanding during all this years of delays on your
fund.

In respect of this, this office held a meeting with the representatives of
concerned govt. bodies during which your contract file and other information of
your payment were submitted. After going through your file a lot of official
irregularities, impending stop orders and complexities surrounding the payment
were discovered. This office and the concerned bodies unanimously decided and
approved that your payment will be raised in Certified International Bank Draft.
The draft will be raised either in your name or in the name of your Company as
the beneficiary. As soon as the draft is raised and signed off by you, you will
be required to present the draft at your bank for confirmation and crediting of
fund into your account. This will take 3-5 days of depositing of draft in your
bank.

I will advice you to reconfirm your details to me so that I can verify that you
are the genuine beneficiary of the sum. Further details concerning your payment
will be given to you once you contact the under signed on EMAIL:
accdrnelwalter@i12.com OR Phone: +23418971798.

Dr. Nelson Walter (Accountant General of the Federation)