confidential

From: k pnjoyan - pnoyan3003@yahoo.com

From the Desk Of
Khoren Pnjoyan
Personal/ Corporate Legal Adviser
Yukos International Oil Corporation.
Email: K_PNJOYAN@YAHOO.COM

Kindest attention,

I am Khoren Pnjoyan, Personal/ Corporate Legal Adviser to Mikhail Khodorkovsky the richest man in Russia and owner of the Following companies: Chairman CEO: YUKOS OIL (Russian Largest Oil Company) Chairman CEO: Menatep SBP Bank (A well reputable financial institution with its branches all over the world). I seek your partnership to accommodate the sum US$45M (Forty five Million United States Dollars) for us. Mikhail Khodorkovsky got arrested for his involvement on politics in financing the leading and opposing political parties (the Union of Right Forces, led by Boris Nemtsov, and Yabloko, a liberal/social democratic party led by Gregor Yavlinsky) which posed treat to President Vladimir Putin second tenure as Russian president before he was re-elected On March 14, 2004. I am from Armenia but I live and work in Russia.

Visit the following site for detail:
www.mosnews.com/mn-files/khodorkovsky.shtml
www.mosnews.com/news/2005/04/29/mbkhnewcharge.shtml

The fund (US$45M) in question was approved by the Government of Russia for payment of various YUKOS OIL contractors/suppliers to prevent them from loosing the money they invested in the numerous contracts they executed for the above firm. The Government had already concluded plans to frozen all the accounts in Mikhail Khodorkovsky's name both corporate and personal before I connived with the Accountant General of
YUKOS OIL(who is also my partner in this transaction) to raise a memo stating that YUKOS OIL owe contractors the above amount which was finally approved for payment after some deliberations. Actually, we have paid all our contractors both local and foreign because they agitated for their payment when they had that my boss was arrested.

YOUR ROLE:
I will present you / your company as the contractors we owe so that you can stand as the beneficiary of the above quoted sum or PART of the fund according to your financial strength or the strength of your company. I will arrange for the documentation that the payee bank will need to transfer the sum to you. I have decided to use this sum to relocate to either American or any business Oriented part of Asia and never to be connected to any of Mikhail Khodorkovsky conglomerates. The transaction has to be concluded as soon as possible. You will be rewarded with 10% of the total sum for your partnership. Can you be my partner on this?

As soon as I get your willingness to comply I will give you more details. Thank you very much. Please send your reply to (K_PNJOYAN@YAHOO.COM) for confidential reasons.

Best regards

Pnjoyan Khoren.



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