In this Letter, Mr. Joseph Ari, referred to numerous Submissions made in regard to the above Subject Matter, and he reminded His Excellency on the need to effect the Turnaround of the Broadcast Equipment in order to forestall unforeseen eventualities. In this Letter, amongst other Submissions that were considered, his Team of Engineers studied and recommended Pinnacle Communications Limited, whose Quotation was in the Sum of One Billion, Eighty-Six Million Naira (N1, 086, 000, 000). Mr. Joseph Ari expressed his Corporation’s confidence in Pinnacle Communication’s Competence and Technical Know-how, and further recommended its Submission for Approval. Exhibit D23 is an Internal Memo dated also the 29th of May 2001, from the Director of Engineering, Mr. Israel Dabel, to the General Manager of the PTRV. This Memo shows that it was through this Directive from the General Manager, that his Team of Engineers studied all the Submissions and recommended Pinnacle Communications Limited. The Team recommended this Company’s due to its detailed and encompassing Scope of Work and the fact that it had carried out similar Projects in Taraba and Adamawa State. Further, Pinnacle Communications Limited was a Recipient of the Harris Award, a Major Transmitter Manufacturing Company. Attached to this Memo, are Two Executive Reports and Quotation Reports of Pinnacle Communications Limited for Plateau State Television and Plateau State Radio, made in the Month of May 2001. In the First Executive Report and Quotation for Plateau State Television, the Total Cost for TV Expansion was the Sum of Seven Hundred and Twenty-Two Million, Nine Hundred and Fifty Thousand Naira (N722, 950, 000). Right next to this Sum is the Inscription, Less 10%, and the Sum of N650, 655, 000 was handwritten, signed by the Defendant and dated the 2nd of June 2001. Further included in this Report, are the Material Terms, stated as follows: “COMPLETION OF WORKS: 24Weeks from Payment of First Installment PAYMENT TERMS: 80percent on Award of Contract, Sum to be secured by an Advance Payment Bond to be issued by Reputable Insurance Company 10percent on Delivery of Equipment 10percent on Commissioning FACTORY INSPECTION AND TRAINING Contractor to be responsible for a One Week UK Factory Inspection and Training of Two Officials of the State Government” As regards the Second Executive Report and Quotation for Plateau State Radio, the Material Terms were exact same except that the Training was to be conducted on Site by the Contractor. The Total Cost for Radio Expansion was the Sum of Three Hundred and Sixty-Four Million, Six Hundred and Ten Thousand Naira (N364, 610, 000). Right next to this Sum, is also the Inscription, Less 10%, and the Sum of N328, 149, 000 was handwritten and signed by the Defendant on the 2nd of June 2001. The Question to be asked is that, since the Team of Engineers from the PRTV had studied all the Submissions, which included the Quotations Fixed by each Company, and hadalso recommended the Quotation of One Billion, Eighty-Six Million Naira (N1, 086, 000, 000) why thenwas there a need to whittle down these Sums. Was the Whittling down of the Sum between Pinnacle Communications and 147