This matter is strictly confidential

[joe neyer]

Attn:                                                                        
    					                                                                   
      24th August, 2005


Sir,

                                                  Strictly Confidential.

I know you would be surprised to read from someone relatively unknown to you 
before. My name is Joe L. Neyer, a United States Citizenry hailed from the 
States of Oklahoma. I was formerly, the senior financial adviser to YUKOS 
OIL & GAS COMPANY’S Chairman, Mikhail Khodorkovsky - Chairman, Board of 
Directors, OOO YUKOS-Moscow, who has been detained by the Russian 
Government, regarding tax evasion charges leveled against his company.



In the year 2001, specifically at the eve of 9/11 attacked in the United 
States, my boss and I had an oil deal amounting to several millions of U.S 
Dollars and the total sum of US$28.4M was due to me as the sellers agent 
which represents US$1.00 commission as contained in the MOU, NCNDA, SPA 
signed during the Bunny Light Crude Oil (BLCO) lifting and the total funding 
quoted above has been in the possession of the company’s chairman, in that 
receiving such huge funding into the United States after 9/11, was very 
difficult and troublesome.



However, when the YUKOS Oil & Gas Company’s crisis began, I had contact with 
the Chairman who assured me that the funds are secured and that I should 
visit Moscow personally to enable him make funds available in cash and 
further arrange deposit in parts into local banks in Moscow. I could not 
travel abroad as I was undergoing various medical surgeries due to 
oesophageal cancer which has defiled all forms of medical treatment and 
according to the medical experts, it is a terminal illness, which was the 
main reason why I had to nominate my very close associate to represent me in 
Moscow and the funding was made available to him based on my authorization 
by Mikhail Khodorkovsky. In Moscow, my associate attempted opening an 
account in order to lodge in the funds and it was very difficult and 
alternative arrangement was initiated and the fund was dispatched through 
air cargo routing Moscow, Madrid, New York. Unfortunately, while transiting 
Madrid Airport, it was stopped as the result of over weight and since then, 
the consignment has been in the bonded warehouse controlled by ADP Security 
Company.



Recently, my associate and I had come to terms agreeing that we must involve 
an airline proprietor or managing director whose connection or airplane 
would be used to cargo the funds to Asia/ Middle-east or the United States 
of America for investment, and I have approved 40% of the total funds to be 
allotted by anyone who would be willing to provide the airplane to take the 
consignment or the logistics required to enable us apply funding into 
profitable venture.



I’m contacting you now to help me realize this transaction, since my only 
trustworthy associate has died of auto crash and I have no one else to help 
me. It is pertinent note that I got your esteemed contact from him when he 
was alive.



This matter is strictly confidential and should be kept 100% secrecy.



Thanks



Yours Sincerely



JOE L. NEYER