FROM.DR.SMITH DAGOGOH,
FUND RELEASING OFFICER,
CENTRAL BANK OF
NIGERIA/DIVISION OFFICE OF THE PRESIDENT,
FEDERAL REPUBLIC OF NIGERIA.

ATTN: BENEFICIARY.

Dear Sir.

RE: $27000,000.00 PART PAYMENT APPROVAL IN YOUR FAVOUR.

Following The Federal Government Mandate of 2008 over Foreign Payment, our
Office has finally received a final approval over your payment.We have also
attached this along to the PRESIDENT with a Payment approval notice
RE-FGN/CBN/22XXY36/008 on your behalf.

Meanwhile, your local representatives here in Nigeria have submitted your
Bank details to us where this fund is to be transferred into. As a matter of
urgency and appropriateness, please do cross-check this Submitted bank details
of yours as forwarded by your local representatives to ensure accuracy.

The account is hereby stated below:
STANDARD CHARTERED BANK HONG KONG.
ACCOUNT NO: 410-1-097081-7.
BANK CODE: 003.
SWIFT CODE: SCBKL HK HH.
TELEX: 73230SCHNKHX.
BENEFICIARY: FU KWOK WING.
ADDRESS: FU KWOK WING (Private Address) Suite615.6/F,BLK"E" Central
MAnsion.527-9 Jaffe road Hong Kong.
FAX:852-28380705 Or Tel/FAX:852-93874218.

I want you to respond back to me and confirm to me if you know the above
named person, is he your partner or did you permitted him to act on your
behalf for the release of your contract/inheritance fund part payment of
$27m (TWENTY SEVEN MILLION UNITED STATES DOLLARS ONLY)? that is why i am
contacting you before i give final instruction for the funds transfer.

I am waiting for your urgent response.

Yours faithfully,
DR.SMITH DAGOGOH.