URGENT AND CONFIDENTIAL REPLY. - "Mr. Maly"

URGENT AND CONFIDENTIAL REPLY.
Dear Friend,
Greetings to you, I wish to inform you that this letter is not a hoax mail and I urge you to treat it serious. This letter must come to you as a big surprise, but I believe it is only a day that people meet and become great friends and business partners. I write you this proposal in good faith, believing that I can trust you with the information I am about to reveal to you.
Like I said, I have a transaction that will benefit both of us, as your assistance is required as a foreigner.
I discovered an account with total sum of $10.2 Million United States Dollars that belongs to one deceased customer in the bank; He is an American great industrialist who unfortunately lost his life with his entire family in accident. He is operating an escrow account in my bank and no other person knows about this account or any thing concerning it, the account has no other beneficiary. I have kept a close monitoring of the account since then and nobody has come forward to ask about the money as next of kin to the deceased person, meaning that no one is aware of the account.  I cannot directly take out this money without the help of a foreigner and that is why I am contacting you for an assistance to claim the funds and share it with me.
I am seeking your co-operation to present you as the next of kin to the account, so that my bank head quarters will release the funds to you. There is practically no risk involved, the transaction will be executed under a legitimate arrangement that will protect you from any breach of law. I want you to know that I have had all information's of the deceased person out so that we shall come out successful; I have the correct necessary information's concerning the Bank account that will back you up as the next of kin.
Further more, if you accept to work with me, I want you to state how you wish us to share the funds in percentage, so that both parties will be satisfied. Contact me as soon as you receive this message if you feel we can work together kindly contact me immediately so we can go over the details +226-75547745.
Thanking you in advance and May God blesses you. Please, treat with utmost confidentiality.  I wait your urgent response.
Regards,
Mr.Maly Mudina.