I need Foreign Partner

Dear Friend,  My name is Mr, Halim Bala, I am a banker by profession from West Africa and currently holding the post of Manager of bill and exchange at the foreign remittance department. I have the opportunity of transferring the abandon funds ($15 Million USD) of one of my banks client who died along with his entire family.  Since we got information about his death, we have been expecting his next of kin to come over and claim his money because we cannot release it unless somebody applies for as next of kin or relation to the deceased as indicated in our banking guidelines but unfortunately we learnt that all his supposed next of kin or relation died alongside with him nobody behind for the claim.  The Banking law and guideline here stipulates that if such money remained unclaimed after Eight to Nine years an above, the money will be transferred into the Bank treasury as unclaimed fund. I agree that 40 % of this money will be for you as foreign partner in respect to the provision of a foreign account, and while 60 %would be for me.  I will not fail to bring to your notice this transaction is hitch-free and that you should not entertain any atom of fear as all required Arrangements have been made for the transfer, please treat this business with utmost confidentiality and you should contact me immediately as soon as you receive this letter.  Please make sure you keep this transaction as your top secret and make it confidential till we receive the fund into the account that you will provide to the Bank. Dont disclose it to any body, because the secrecy of this transaction is as well as the success of it.  I am waiting to hear from you urgently.  yours faithfully,  Mr, Halim Bala