To the Deputy Governor, Central Bank of Nigeria

Following authority conferred on the Paying Bank for the transfer of your over due Contract
Payment,the paying bank has notified us that One Mr.Jeffrey P Grant from United States, has
submitted 'A Power Of Attorney' stating that you have entered into an agreement with
him,before you died to help you receive your funds.

Kindly confirm if you have signed any Deeds of Agreement making him the beneficiary with the
account details:

Yours faithfully,
Tunde Lemo,
Deputy Governor,
Central Bank of Nigeria.

Dear Tunde,

Yes, I did indeed enter into an agreement before I died. But now that I'm dead, I've changed my mind.