Exhibit D32, which shows yet another Correspondence written by the General Manager PRTV to the Executive Governor dated the 6th of June 2001 with REF N0: CN/565/VOL.V/775. In this Letter titled, “RE: SUBMISSION OF PROPOSALS FOR THE UPGRADING OF PRTV EQUIPMENT”, the General Manager informed the Executive Governor that after thoroughly considering all the Submissions, they realized that the Scope of Work proposed by Ibrahim Ventures, Westcott, Delvin and Northgate were Limited, with some laying emphasis only on Television while neglecting Radio Services. Therefore, Pinnacle Communications was the Preferred Choice and the Letter of Harris testified to their Competence. The next line of communication is Exhibit D26, an Award of Contract “PLTB- 003/2001 SUPPLY OF BROADCAST EQUIPMENT FOR THE UPGRADING OF PLATEAU RADIO AND TELEVISION CORPORATION” dated the 5th of June 2001 from the Ministry of Finance and Economic Planning with REF N0: S/PLTB-150/VOL.II/643, signed by Mr. Sani A. Yahaya, Secretary, State Tenders Board, addressed to the Chairman/Chief Executive Officer of Pinnacle Communications Limited. The Award states, “I am directed to inform you that the State Tenders Board having considered your tender for the above Contract, decided to award to you the said Contract for the sum of Nine Hundred and Seventy Eight Million Eight Hundred and Seven Thousand Naira Only (N978, 807, 000) 2. Would you please call at the Ministry of Information, Jos, in order to sign the Contract Documents.” The Award was copied to all the Ministries for their information and the Court’s Comment would be set out anon. Strangely and out of the blues dropped Exhibit D25, a Letter with REF N0: PCL/PLSG/07-01/Q02, dated the 18th of June 2001 written by Pinnacle Communications Limited to the Secretary to the State Government, Government of Plateau State, titled, “RE: LETTER OF INTENT-CONTRACT FOR THE SUPPLY, INSTALLATION AND COMMISSIONING OF EQUIPMENT FOR PRTV”. This Letter referred to the Secretary to the State Government’s Letter of Intent contained in REF N0: S/SSG/A/257/X dated the 2nd of June 2001. Further in it, Pinnacle stated that it was awaiting a Formal Letter of Award of the Contracts for the State Television and Radio. It also requested the State Government to approve the release to its Custody, the International Passports of the Commissioner of Information, General Manager, Controller of Engineering of PRTV and other Relevant Government Functionaries for VISA purposes. On the face of this Exhibit is an affixed Received Stamp of 2nd July 2001 from the Office of the Secretary to the State Government. Further, Four other “Relevant Officers” were included to the above-mentioned Government Officials, such as the Secretary to the State Government, Chief of Staff, Mr. Daniel Dariye, and Mr. Zephaniah, making a Total of Seven Officers and all Seven Officials were approved on the 2nd of July 2001, to Travel. Meanwhile, the Contract under consideration mentioned that Pinnacle Communications was responsible for a One Week UK Factory Inspection and Training of only Two Staff of the State Government, namely Mr. Joseph Ari, the General Manager of the PRTV and Mr. Israel Dabel, the Director of Engineering and their Approved Estacode were contained in Exhibits D27 and D28 for the Sum of N721, 600. It is worthy of note that the Reference Number on the Letter, does not show any connection with the Series of Reference Numbers in the Documentary Exhibits considered by the Court. Further, the Letter had referred to the Secretary to the State Government’s Letter of Intent, and also stated that Pinnacle 149