We secured Nigerian visas in Lome, Togo, in December 2008. No LOI was required.
However -- they did demand we write our own brief letters explaining our "mission" (as they call it) and why we had not secured Nigerian visas in our home countries.
And they demanded letters from our respective consulates that would basically vouch we were basic tourists. My German friend secured such a letter from the German consulate. I asked for same at the American embassy, but the embassy said no, against policy, blah blah.
Back at the Nigerian consulate, it took more than an hour of cajoling and explaining why the American embassy wouldn't issue a letter ... finally my visa was approved, pleasantly enough. Hope this helps ~~
Mark
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