In need for your assistance for claim of fund

Hello Dear,

It is my pleasure to write you regardless of the fact that we do not
know each other in person:

I am Santos Joe, the son of late Mr.and Mrs.Santos William. I contacted
you to solicit your assistance towards claiming and transfering a huge sum of
money deposited in a bank here in Ivory Coast by my late father - to your
account for onward investment and education on behalf of me and my little 
sister. 

My father was a very wealthy Cocoa/Mineral Resources Merchant in
Freetown the Economic Capital of the Sierra-Loen, my father was poisoned to 
death by
his business associates on one of their outings on a business trip.My mother
died when I was a baby and since then my father took me so special. Before
the death of my father on November,2000 in a private hospital here in Abidjan. 
He 
secretly called me to his bedside and told me that he has the sum of
US$4.4 (Four million four hundred thousand dollars) left in a deposit/suspense
account in one of the prime banks. He said that he used my name as his only son
for the next of kin in the depositing the fund. He also explained to me that it
was because of this wealth that he was poisoned by his business associates.
That I should seek for a foreign partner in a country of my choice where I will

transfer this money and use it for investment in a viable venture.
 
Sir, I am honourably seeking your assistance in the following ways :
1. to provide a bank account into which this money would be transferred
2. to serve as a guardian of this fund since I am only 20 years
3. to make arrangement for me and my only sister ( age: 16 ) to come
over to your country to further our education and to secure Residence permit in
your county.

Moreover, sir, I am willing to offer you 15% of the total sum as
compensation for your effort after the successful transfer of this fund into 
your
nominated account overseas. Further more, you indicate your option towards
assisting me as I believe that this transaction could be concluded within seven
banking (7) working days. 

I look forward to hearing from you

Thanks and God bless you.

Santos Joe,
Tel: +225 0736 9061