The language used in the 'gift letters' accompanying the artworks gifted to businessman Jho Low from his associate Eric Tan and Tanore Finance Corporation seems to bear resemblance to the letter purportedly from a Saudi prince giving Prime Minister Najib Abdul Razak US$375 million to do with as the latter wished.

In the US Department of Justice's lawsuit, it had provided details of what was included in the 'gift letters', dated Oct 2, 2013, saying that the letters closed with the statement:

"All the artworks gifted to you should not in any event be construed as an act of corruption since this is against the company and/or my principles and I personally do not encourage such practices in any manner whatsoever.