Dear friend.urgent business assistance

Warning! This is a scam letter. Never respond to it.

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Dear friend.urgent business assistance
I assume you and your family are in good health. I am the Foreign operations Manager at one of the leading generation bank here in West Africa.
This being a wide world in which it can be difficult to make new acquaintances and because it is virtually impossible to know who is trustworthy and who can be believed, i have decided to repose confidence in you after much fasting and prayer. It is only because of this that I have decided to confide in you and to share with you this confidential business.
In my bank; there resides an overdue and unclaimed sum of $10.000.000 (Ten Million united states of american  Dollars Only) When the account holder suddenly passed on, he left no beneficiary who would be entitled to the receipt of this fund. For this reason, I have found it expedient to transfer this fund to a trustworthy individual with capacity to act as foreign business partner. Thus i humbly request your assistance to claim this fund.Be informed that the fund is legitimately acquired as there is proof.
Upon the transfer of this fund in your account, you will take 45% as your share from the total fund, 10% will be shared to Charity Organizations in both country and 45% will be for me. Please if you are really sure you can handle this project, contact me immediately.

Yours Faithful,Ms Regina James