15.5

From Mr.George Lukas.

Power Holding Company Of Nigeria {PHCN}

Lagos, Nigeria.

Dear Sir/Madam,

I am a senior accounting officer with the Power Holding Company Of Nigeria{PHCN}.My name is Mr.George Lukas.

This contact is being made with you for a serious purpose bordering on financial transaction of U.S$12.5million arising from executed over inflated contract awarded to an expertriate company by the immediate past democratic regime in 2006 for upgrading of ageing thermal stations.

Therefore,my intention in reaching out to you through this medium is to seek for your assistance/cooperation in getting the over invoiced part of the total contract fund transferred into your bank account for our mutual benefit.

I already have every arrangement relating to this transaction diligiently worked out hence you can be rest assured of 101% risk/hitch free transaction.I will oblige to giving you more details upon receipt of your favourable reply only on my private email above indicated.

While thanking in advance for your anticipated favorable response to this proposition,I remain,

Yours sincerely,

Mr.George Lukas