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please assist

My Dear Friend,

 My name is Ahmed Musa, the manager, credit
 and foreign bills of United Bank for Africa Plc.(UBA)
 I am writing in respect of a foreign customer of
 my bank with account number 89-3k7-1996/UBA. who
 perished in a plane crash [Korean Air Flight 801]
 with the entire family aboard on August 6, 1997.

 Since the demise of this our customer, whom I could
 not care less about,I personally
 have watched with keen interest to see the next of kin
 but all has proved abortive as no one has come to
 claim his funds of us$25M, [Twenty Five million
 united states dollars] which has been with my branch
 for a very long time.

 On this note, I decided to seek for whom his name
 could be used as the next of kin as no one has come up
 to be the next of kin. And the banking ethics here
 does not allow such money to stay more than seven
 years, because the money will be recalled to the bank
 treasury as unclaimed after this period. In view of
 this I got your contact through internet search to know if
 you can assist. I will give you 25% of the total sum if

 fund is successfully transferred into your account.

 Upon the receipt of your response, I will send to you
 by fax or e-mail the application letter, bank's fax
 number and the next step to take. I will not fail to
 bring to your notice that this business is hitch free
 and that you should not entertain any fear as all
 modalities for fund transfer can be finalized within
 five banking days, after you apply to the bank as a
 relation to the deceased.
 When you receive this letter. Kindly send me an e-mail
 through my
 alternative e-mail address:
 decision including your private Tel/Fax numbers for quick

 Respectfully yours,

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