When he read the content of Exhibit D10, he reacted by asking whether a thorough investigation was conducted before writing the Letter, and the Staff in question explained that due to the pressure from the EFCC for a response, they could not travel to Jos and only collected the information by phone. Due to this pressure, errors were noted in the Letter and a Clarifying Letter dated either the 14th or 15th was dispatched to the EFCC. This Letter was admitted with an overruled Objection as Exhibit D11. Exhibit D11 corrected the errors relating to Three Drafts: 0081503, 0081504 and 0081502. He stated that the first Letter of response had incorrectly reflected that the Drafts were issued from the Plateau State Water Board, as they were in fact issued from the Accounts Payable. He was shown Pages 7, 8 and 9 of Exhibit P11, a Letter from Diamond Bank Plc. to the EFCC dated the 17th of July 2006, and at Page 7 he illustrated the above contention, that the Water Board had nothing to do with these Drafts. Even though the Beneficiary of the Drafts was AllStates Trust Bank Plc., the Money was ab initio meant for Chief Joshua Dariye, on whose instruction the Drafts were issued. On Page 8, as regards the Draft Ending503, he explained that the Money, the Sum of Six Million Naira (N6, 000, 000), came from Account Payable belonging to the Defunct Lion Bank Plc. with the Beneficiary being the AllStates Trust Bank Plc. It was also on Chief Dariye’s Instruction that the Draft was issued, and the Money did not come from Plateau Investment and Property Ltd and further, was never debited from them. On Page 9, regarding Draft Ending504 in the Sum of Six Million Naira, the same scenario as above played out, as the Source was from the Account Payable at Lion Bank. Mr. Abdul’s only Letter of Explanation to the EFCC dated the 15th of December 2004 was tendered and admitted as Exhibit D12 without any Objection. In it, he had explained the Payments made to Chief Joshua Dariye as being Marketing Commissions for his Assistance in Securing the Accounts of Julius Berger Nig Plc., Transproject Nig Ltd, Industrial & General Engineering Ltd, and Anambra State Government, and he established a nexus between Page 7 of Exhibit P11 and D12. According to him, the Defendant was justified to instruct the Payment of his Marketing Commission to AllStates Trust Bank Plc. for onward payment to his own Personal Account. To the best of his knowledge, the Sum of Six Million Naira (N6, 000, 000) was not siphoned from the Account of Plateau States Government. As regards the Draft No. Ending 71277, this represented a Parting Gift to the Defendant for successfully serving as a Director of the Bank for over Two Years, and it was payable from Lion Bank Account Payable to AllStates Trust Bank Plc., Account Payable. In respect of the Draft No. 81571 for the Sum of Three Million Naira (N3, 000, 000), dated 22nd of February 2001; Draft No. 81628 for the Sum of Five Million Naira (N5, 000, 000) dated the 31st of May 2001, issued in favour of AllStates Trust Bank Plc.; Draft No. 81695 for the Sum of Three Million Naira (N3, 000, 000) dated the 5th of September 2001; Draft No. 81731 for the Sum of Four Million Naira (N4, 000, 000) dated the 11th of December 2001; Draft No. 81730 for the Sum of Fifteen Million Naira (N15, 000, 000) dated the 11th of December 2001, Mr. Mike Abdul explained that all these Payments represent Marketing Commissions and Expenses in regard to when Lion Bank Plc. issued out Public Offer for Shares, in the Months of October through to December 2001. Chief Joshua Dariye had assisted the Bank to raise up to N2.28Billion from the Capital Market. Again, as regards Draft No. 81933 for the Sum of Two Million Naira (N2, 000, 000) and Draft No. 81934 for the Sum of Five Million Naira (N5, 000, 000), both dated the 27th of April 2004, issued to AllStates Trust Bank Plc. in favour of Chief Joshua Dariye, these Sums, represented Commissions for his Assistance in Recovering Various Difficult or Bad Loans from Three Companies, and he added that Chief Joshua Dariye, was Primary Beneficiary of the Stated Drafts. 163