From: Dr Tunde Lemo
Director, Foreign Operations
Atm Card Department
Central Bank of Nigeria.


Sir,


YOUR PAYMENT VIA ATM.


Account normalization of your banking details has been delayed by
International Monetary Fund (IMF) and Financial Services Authority. This
has made it necessary for your payment to be programmed in to HSBC
Corporate MasterCard" Card. The total fund in question is Twelve Million,
Five hundred Thousand United States Dollars.


Central Bank of Nigeria working relationship with HSBC London has
concluded to issue you a CORPORATE MASTERCARD" CARD where your payment
will be uploaded. This will now enable you either download your payment at
any ATM Machine or at your bank.


If you have any question or confused about this write me immediately so
that I will direct you properly for details, confirm your private phone
number so that I can as well call you. The MasterCard" Card Application
Form will be faxed to you as soon as you confirm your fax number.


Dr Tunde Lemo
Director, Foreign Operations
Atm Card Dept.