I have the opportunity of transferring the left over funds ($15 million dollars) of one of my bank clients who died along with his entire family on Monday 31st July (2004) in a plane crash. Hence I am inviting you for a business deal where this money can be shared between us in the ratio of 60%40 if you agree to my business proposal. Further details of the transfer will be forwarded to you as soon as I receive your return mail immediately you receive this letter. Please indicate your willingness by sending the below information for more clarification and easy communication.