Highena

Attn: HONOURABLE CONTRACTOR

We apologies, for the delay of your payment and all the inconveniences
and inflict that we might have indulge you through. However, we were
having some minor problems with our payment system, which is
inexplicable, and have held us stranded and indolent, not having the
aspiration to devote our 100% assiduity in accrediting foreign contract
payments. We apologies once again.

From the records of outstanding contractors due for payment with the
federal government of Nigeria, your name and company was discovered as
next on the list of the outstanding contractors who have not yet
received their payments.

I wish to inform you now that the square peg is now in square whole and
can be voguish for that your payment is being processed and will be
released to you as soon as you respond to this letter.Also note that
from my record in my file your outstanding contract sum of USD$15m
Dollars payment is UNCLAIMS…

Kindly re-confirm to me the followings:
(1) Your full name.
(2) Phone, fax and mobile
(3) company’s name,position and address.
(4)profession, age and marital status.

As soon as this informations are received, your
payment will be made to you in a certified bank draft from central bank
of Nigeria and a copy will be given to you for you to take to your
bank and confirm it or by wire transfer.

Regards,