Please help me out...Strictly Personal {Not Spam}

Greetings=20

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I am Mr. Charles Brown, a Canadian Attorney based in Manchester, United K=
ingdom and the personal Attorney to Late Mr. Mark Michelle. Late Mr. Mark=
 Michelle was a private oil consultant/ contractor with the Shell Petrole=
um Development Company in Saudi Arabia before his death, hereinafter shal=
l be referred to as my client.=20

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On the 3rd day of January 2004, my client and his wife along with their t=
wo children were among the victims of Boeing 737 Egyptian Airliner that c=
rashed into the Red Sea. You can read more about the crash by visiting th=
is website: http://news.bbc.co.uk/2/hi/uk_news/politics/3365769.stm=20

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Since then, I have made several enquiries from the French embassies to lo=
cate his next of kin or any of his extended relatives, but all to no avai=
l. My client made a deposit in a bank at Manchester valued presently at F=
orty-five million, Eight hundred thousand British pounds and the bank has=
 issued me an official notification to provide his next of kin or benefic=
iary by will, otherwise the account will be confiscated within the next s=
ixty (60) working days. Since I have been unsuccessful to locate any of m=
y late client's relatives for over three (3) years now, I seek your conse=
nt to permit me present you as the next of kin/ beneficiary of my late cl=
ient=92s estate so that the proceeds of this account would be transferred=
 to you.

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Already, I have set out modalities for achieving my aim of appointing a n=
ext of kin as well as transfer the money out of this country, for us to s=
hare the money in the ratio of 53% for me and 35% to you, The 2% of the f=
und will serve as reimbursement of expenses any of us will make in the co=
urse of this transaction. While we shall collectively donate the remainin=
g balance of 10% to Tsunami Relief Organizations.=20

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It is my intention to achieve this transfer in a legitimate way, all I re=
quired is your honest co-operation, confidentiality and trust to enable u=
s see this transaction through. This is a very legal business that I am v=
ery sure of its success and is absolutely risk free.=20

Kindly signify your willingness to assist by sending! me an email for fur=
ther procedures relating to this transaction. The email shall include the=
 below information:=20

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1. Your telephone and fax numbers.=20
2. Your complete location address.=20

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Once I receive your positive response, I will then furnish you with more =
details on how we shall proceed with the claim.=20

I look forward to receiving your prompt response.


Regards,=20

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Mr. Charles Brown