STRICTLY CONFIDENTIAL & URGENT. I am Mr., M GROTE an Executive Accountant with the Department of finance of mineral resources and energy South Africa. First and foremost, I apologized using this medium to reach you for a transaction/business of this magnitude, but this is due to confidentiality and prompt access reposed on this medium. I have decided to seek a confidential co-operation with you in the execution of the deal described Hereunder for the benefit of all parties and hope you will keep it as a top secret because of the nature of this transaction. Within the Department of finance where I work as an Executive Accountant and with the cooperation of four other top officials, we have in our possession as overdue payment bills totaling Twenty - One Million, Five Hundred Thousand U. S. Dollars ($21,500,000.) which we want to transfer abroad with the assistance and cooperation of a foreign company/individual to receive the said fund on our behalf or a reliable foreign non-company account to receive such funds. More so, we are handicapped in the circumstances, as the South Africa Civil Service Code of Conduct does not allow us to operate offshore account hence your importance in the whole transaction. This amount $21.5m represents the balance of the total revenue collections from income tax, mining lease and export duties in respect of diamond mines, expressed as a percentage of total tax revenues (net collections, National Revenue Account.