The zero range potential is constructed for a system of two particles interacting via the Coulomb potential. The singular part of the asymptote of the wave function at the origin which is caused by the common effect of the zero range potential singularity and of the Coulomb potential is explicitly calculated by using the Lippmann-Schwinger type integral equation. The singular pseudo potential is constructed from the requirement that it enforces the solution to the Coulomb Schrodinger equation to possess the calculated asymptotic behavior at the origin. This pseudo potential is then used for constructing a model of the imaginary absorbing potential which allows to treat the annihilation process in positron electron collisions on the basis of the non relativistic Schrodinger equation. The functional form of the pseudo potential constructed in this paper is analogous to the well known Fermi-Breit-Huang pseudo potential. The generalization of the optical theorem on the case of the imaginary absorbing potential in presence of the Coulomb force is given in terms of the partial wave series.