August 22nd, 2012

TO WHOM IT MAY CONCERN:

The privilege given to me in being able to inscribed this letter to you is both an honor as well as a blessing. And in so, I will now ask you to allow me to introduce myself. My name is Bernard L. Smith, I am a prisoner here at the RJ DONOVAN CORRECTIONAL FACILITY in SAN DIEGO, CA. for a conviction of possession of narcotics under California Three Strikes Law.

The reason for this letter is, since my incarceration in 1998 I returned to school and finished my education, where I've earned two college degrees: ACCOUNTING & BUSINESS.

And I've earned 56 Vocational Certificates.

By earning these degrees and certificates allowed me the knowledge and procedure to rear:

NDUGU ENTERPRISES, INC.
CALIF. CORP. NO. 2936918
DOM. STOCK CORP. NO. 07-153233
SECURITIES & EXCHANGE COMMISSION - Accession No. 0001490378-10-000001

A SMALL BUSINESS CAPITAL FORMATION-DOM. STOCK CORP.

On November 6th, 2006, the CALIFORNIA Secretary Of State endorsed these Articles Of Incorporation authorizing this corporation to issue 5 MILLION shares of stock.

NDUGU ENTERPRISES, INC. has a TRADEMARK of 300 Entities. Meaning, we issue stock to build business and to create jobs. And from our Trademark of 300 to the 5,000,000 shares gives us a determination of $17.00 Per. Share.

I AM ASKING FOR YOUR ASSISTANCE.

My intentions are to find someone whom I can sign a limited POWER OF ATTORNEY with, who can in turn confirm with an attorney on a "FREE" consultation our legality.

Then I would hire you as my ADMINISTRATIVE ASSISTANT. I will offer you an EMPLOYEE STOCK OWNERSHIP PLAN of 10,000 shares of stock and a $75,000 Annual salary, with full benefits.

1.) You will sign an affidavit to admit that if you violate the laws or your duties you will be prosecuted to the fullest extent of the law.

2.) Your POA will allow you to open a CORPORATE ACCOUNT-ONLY. (bank of your choice) I will sign ALL checks with my signature being compared to my Notarized Signature. After you open this account, we will deposit a NEGOTIABLE INSTRUMENT into this account asking this bank to hold 350,000 shares of stock as collateral for a $5,950,000 - INVESTMENT LOAN. (We should get it).

3.) CALIFORNIA FRANCHISE TAX BOARD - Pay taxes $343,351

4.) I will pay you 1/2 your salary @ $37,500.

5.) You will hire a Stock Broker. We want to buy 200,000 shares of NDUGU stock. We want to buy stocks in 30 banks.

6.) We need (2) 20,000 SF Warehouses; and (2) 12,000 SF Office Buildings

7.) We need to HIRE 25 College Students/Graduates @ $35,000 Annually to manage the above transactions and to build 22 businesses and create 1,850,000 jobs.

These are the most important things to lay the foundation for this corporation. Therefore, we will complete these agendas before moving forward. However, you will stay as a permanent employee.

Let me ask you first and foremost, not to categorize me as just being a prisoner. Because I am not. In fact, if you can allow yourself the smallest rectitude seeking to provide opportunity to someone, then look no further.

You may write me @ Bernard L. Smith P-40024
P.O. Box 799003/14-230
SAN DIEGO, CA 92179

I thank you so very much.

IN SINCERITY,

Bernard L. Smith