“NATIONAL CLEARING AND FORWARDING AGENCY (Formerly Government Coastal Agency) Ref: ADM/63/Vol.1/2000 30/10/2000 The Assistant General Manager, Habib Nigeria Bank Limited 349, Olusegun Obasanjo Way, Wuse Zone 1, Abuja RE: ACTIVATION OF ACCOUNT 2375 Yours Ref. No. CA/ABJ. 409/2000 dated 22/8/2000 refers. Management wishes to inform you that due to the sudden demise of our former General Manager Abuja in a ghastly motor accident, it has been resolved that the new General Manager Mr. Saeed Monidafe Jimeta operate the said account. We would appreciate your extending all necessary assistance to him. Thank you. Yours faithfully, (Sgd) Andy Isichei MD/CEO (Sgd) Saeed Monidafe Jimeta G M – ABUJA The above Exhibit C reproduced is the subject of the forgery. The accused person in his defence accepted signing Exhibit C, he said also that Andy Isichei the MD/CEO of the National Clearing and Forwarding Agency equally signed Exhibit C. Another letter, Exhibit B was written to the Manager Habib Nigeria Bank Abuja Branch by the 4