Three letters written by K Natwar Singh to Iraqi Oil Minister Amer Mohammed Rasheed in 2001 formed the basis on which Justice R S Pathak held that the former external affairs minister lend his assistance in the procurement of oil allocation to Delhi-based businessman Andaleeb Sehgal.

The first one dated January 30, 2001 said:

"Excellency, I am sending this letter with Andaleeb Sehgal. He was present when I called on you on January 22, 2001 at your office in Baghdad. He is well known to me for many years and so is the company he owns. He enjoys my full support and confidence, and I would appreciate you giving him your full assistance and cooperation.

May I take this opportunity to thank you for receiving me and giving me so much of your time out of your busy schedule.

I greatly valued our discussions on Indo-Iraq relations and wider issues of importance to both our parties and countries. The Congress Party greatly values its fraternal links with the Arab Ba'ath Socialist Party. I believe that these links have been further intensified during our stay in Baghdad.

We have returned full of admiration for your stouthearted people.

With regards,

Yours sincerely,

 (K Natwar Singh)

The second letter dated April 26, 2001 said:

"Excellency, I am sending this letter with my son K Jagat Singh who is general secretary of the youth wing of the Congress Party. He and his cousin Andaleeb Sehgal were with me when I called on you about three months ago. Jagat and his cousin will tell you how much I have appreciated your help and cooperation which I hope will continue.

With warm regards and greetings on the occasion of the birthday of His Excellency, the President of Iraq.

Yours sincerely,

 (K Natwar Singh)

In his third letter to the Iraqi minister on August 11, 2001, he said:

"Excellency, I would like to present my greetings and congratulate you on the re-election of HE President Saddam Hussein as the Leader of the Arab Ba'ath Socialist Party. I am sending this letter with Andaleeb Sehgal, who has come to Baghdad to continue the co-operation extended by yourself.

I would like to take this opportunity to reaffirm our solidarity with the Arab Ba'ath Socialist Party and the people of Iraq.

With warm regards and greetings,

Yours sincerely,

(K Natwar Singh)