Nigeria are ranked 32nd in the world, while Guatemala are a lowly 118. It will be the first-ever meeting between the two countries at this level. The match will also be Samson Siasia's first in charge since he was appointed Nigeria coach in December on a four-year contract.
The Super Eagles will also use the game to prepare for a 2012 CAF Africa Nations Cup qualifier at home to Ethiopia at the end of March.
Nigeria are three points behind Group B leaders Guinea in the qualifying series, which also has Madagascar with only the overall group winners guaranteed a ticket to the final tournament next year.