From Engr Jerry Aliu
Nigeria National Petroleum Corporation (NNPC)
Block 708b Falomo Close.
Victoria Island.
Lagos Nigeria.

I am Engr. Jerry Aliu, the Director of the Foreign Operations in the Nigerian National Petroleum Corporation. (NNPC)

Recently I awarded and over invoiced a contract project in my Department to a foreign firm in Nigeria, the contract project has been completed awaiting to be commissioned, the account department of my
corporation is about to send their invoice to the Central Bank of Nigeria for immediate payment to the
Contractor

So my main reason of contacting you is for you to team up with me in order to claim the over invoiced
amount together. I intend to forward your company’s name to our account department as a sister
company to the Original Contractors to enable them approve the over invoiced amount to you (us)

The over invoiced amount is: $25,500 000 00 (Twenty Five Million Five hundred Thousand United States
Dollars) only.

If you agree to work with me in order to receive this over invoiced amount in your bank account for our
mutual benefit, please get back to me immediately with your full contact details including your phone
and fax numbers so that I can explain further to you.

Thanks
Engr.  Jerry Aliu.

Dear Engr.,
Thank you for contacting and selecting me for the serious and important relationship. I am, of course, open to such a relationship as you detail in your email below, but I would like to outline a few details before we agree in principle to proceed upon our mutually beneficial path. Being that I am from the United States and you from Nigeria (although you address does confuse me a bit?? I though Victoria Island was in Canada and Lagos was next to Vietnam or China or something...) I have certain "insider" information on what may be the most "prudent" way to invest and secure the monies once they are successfully transferred from your person to mine. I have thought on this all night after receiving 
your email just before bed last evening and let me just say one word: Crocs!

You don't know what Crocs are, you say? Well they are all the rage  here and I don't see that train stopping any time soon! Crocs are little rubber shoes that are full of holes (I'm not sure why??) that people all over this country wear and they come in many, many colors and many, many sizes. Even babies here wear Crocs! They probably don't make much sense in countries such as Nigeria or Lagos or Vietnam because snakes and scorpions could crawl through the little holes and kill you, but we don't have snakes and scorpions in the United States and so the little holes are just...cute!

If you would agree to invest, along with me, the total sum of $25 million in Crocs I believe we could double our money within the next 6 months or so...you and I could practically buy Vietnam!

Please consider this offer carefully and please do not pass this information around to any other African countries but keep it between us. I anxiously await your reply.

Sincerely,
Joe

(I never heard back)