A LETTER FROM HSBC Bank USA,

A LETTER FROM HSBC Bank USA,

United States of America
HSBC North America Holdings Inc.
2700 Sanders Road
Prospect Heights, IL 60070
Tel: + 1 801 469 5703
Chairman: Carl E Reichardt,
CEO: Bobby Mehta,

ATTENTION BENEFICIARY,

THE HSBC BANK NORTH AMERICA HOLDINGS INC. USA ARE PLEASED TO INFORM
YOU THAT A DEPOSIT OF US$15.5 MILLION (FIFTEEN MILLION, FIVE HUNDRED
THOUSAND US DOLLARS ONLY) HAS BEEN DEPOSITED INTO OUR GRANT ACCOUNT
WITH THE GOVERNMENT OF NIGERIA AS CONTRACT PARTITION PAYMENT EXECUTED
WITH THEM FOR ONWARD TRANSFER INTO YOUR GIVEN BANKING DETAILS ON-LINE
WITH THE GOVERNMENT POLICY ON CONTRACT SETTLEMENT AS ADOPTED IN ABUJA,
NIGERIA.

YOU ARE HEREBY ADVISED TO RECONFIRM YOUR RECEIVING BANKING DETAILS
FOR TRANSFER INFORMATION VERIFICATION AND RETURN TO #: 1 801 469 5703,
E-MAIL:hsbcbankusaplc@mail.md CONTACT PERSON: Chairman: Carl E
Reichardt.

THIS BANK SHALL TRANSFER YOUR FUND AT NO COST WITHIN 7 WORKING DAYS
PENDING THE ISSUANCE AND PRESENTATION OF CONTRACTOR'S I.D CARD AND
TRANSFER PAYMENT SLIP FROM THE PAYING GOVERNMENT OF NIGERIA.

IMMEDIATELY CONTACT THE PAYMASTER GENERAL OF THE FEDERATION (DR. CANE
KALU) ON HIS HOT LINE # 234-803-540-0874, FAX 234-1-585-0829, E-MAIL:
paymaster_gen_nig1@yahoo.com FOR MODALITIES ON OBTAINING I.D CARD AND
TRANSFER PAYMENT SLIP TO ENABLE US DISCHARGE OUR DUTIES EFFECTIVELY.

YOUR EALIEST COMPLIANCE IS NEEDED AS THIS BANK OWN NO APOLOGY FOR
CANCELLATION OF PAYMENTS DUE TO VIOLATION OF TRANSFER CODED
INSTRUCTIONS IN ACCORDANCE WITH TRANSACTION RULES EDICT 1999 AS AMENDED
2004.

BEST REGARD.

BOBBY MEHTA C.E.O AND
HEAD OF CUSTOMERS SERVICE
TELECOPIER: 469 5703.

N.B For more information about HSBC Bank USA, N.A. and its products
and services visit www.us.hsbc.com.