Penny Mahoney

[61]

22 May 2005

Dear Mr. Ibrahim,

I am beginning to wonder if you are really capable of delivering the gold consignment as you promised. As a businessman you must certainly understand that paperwork and forms, are the conerstone of modern commerce. There are questions of taxation, importation and transfer of ownership which must be documented for the relevent governmental authorities and for our own records. I have invested a substantial amount of time and effort to complete my filings with the Irish Government and the EU and I do not want this sale to be jeopardised because you do not want to hold up your end of things.

Furthermore I find it most distressing that the Stedesir Viking Company's bank details are for a bank that was destroyed in the 11 September 2001 terrorist attack in New York City. I was at that very site at the beginning of this month and I can assure you that the World Trade Centre no longer exists so I ask you to tell me truthfully what is the meaning of these details.

Please write back urgently and submit the paperwork to me in full so that can send the Western Union.

Sincerely,
Penny Mahoney