This scam was forwarded to me by a reader.  First is the original email she received.  She replied asking what it was about and was then sent the usual scam email with a long story about a dead client, no relations, lots of money, etc.

She realises that “A A Flockhart” is a scammer.  I hope you do to.  He doesn’t want you to handle any business for him – he wants you to send him money.  If you reply he will start trying to charge you fees.  Ignore him.

First email:

I have a business for you to handle with me. Should you be interested, please contact me.
A.A. Flockhart

Second email:

Dear friend,
Thank you so much for your prompt response to my proposal. I am contacting you concerning our late customer and an investment placed under our banks management before the Iraq war. I would respectfully request that you keep the contents of this mail confidential and respect the integrity of the information you come by as a result of this mail. I contacted you independently of my investigation and no one is informed of this communication.
I would like to acquaint you with certain facts that might be of interest to you. In 2003, Abbas Kadhim, a businessman, also who was with the Iraqi forces and our Client, made a fixed deposit of Twenty four million Five Hundred Thousand United State Dollars only in my branch, a number of notices was sent to him when it was due, but no response came from him till date. We later found out that the General along with his family had been killed in a bomb blast that hit their home, what bothers me most is according to the laws of my country at the expiration of 6 years the funds will revert to the Hong Kong Government if nobody comes for the funds, Against this scenery, I have all the information needed to claim these funds.
All I require is your honest co-operation and I guarantee that this will be executed under a legitimate arrangement that will protect me and you from any breach of the law. Please accept my apologies Your interest to assist me was rather unspecific as a result of which I am quite skeptical in believing that you could be of assistance to me, therefore I would like to be sure of your willingness, trustworthiness and committment to execute this transaction with me, I cannot afford to compromise these virtues considering the money involved,it is necessary for me to be sure of the person to whom I will be entrusting this transaction,my trust is not given out lightly.
What I expect from you is trust and commitment,I want this large sum of money transfered with your assistance and you should have nothing to worry about regarding legality AT ALL.
I want to know if you are willing to follow up this business seriously before I can give you more details about this transaction,
however I shall be waiting for your response and assurance along with your full names and private contacts (ADDRESS, PHONE & FAX)
just as it will appear on the documents..
A.A. Flockhart.