New Spam Technique?

Maybe I wasn't paying attention before, but this one strikes me as new: I may have received an actual follow-up e-mail to a scam fund-transfer e-mail. Here it is:

Dear friend,

I am pleased to introduce a business opportunity to transfer to your overseas account the sum of ($15;US Dollars) Fifteen Million United States Dollars from one of the Fidelity Finance & Security Company here in Dakar-Senegal.

I am M/s Laura Jones the Auditor General in the Real Estate Finance & Security Company here in Bangkok, Thailand, During the course of our auditing , I discovered a floating fund in an account opened in the our custody since 1998 and till date no body has operated or inquired about this fund.

After going through some old files in the records I discovered that the owner of the account died long ago in a plane crash along with his family without leaving [Heir/WILL] hence the funds is floating and if I do not remit this money out urgently it will be forfeited for nothing.

The owner of this account is Engr.Taha Ali William a foreigner, before his death, he was a management consultant and he died since 1992. No other person knows about this account or any thing concerning it the account has no other beneficiary.

Since I hardly know any foreigner,I am only contacting you as a foreigner to stand and apply as his international business partner because this money can not be approved to a local person here as his next of kin.

I need your full co-operation to make this workout fine because the management is ready to approve this payment to any foreigner who has correct documents concerning this fund, which I will provide to you upon your positive response and once I am convinced of your capability and assurance that you will never never let me down.

At the conclussion of this project ,we may proceed into an investment as equal partners of which you are to guide it pending my resignation which will be in a short while after the transfer if you may wish or we may share it in a ratio of 2.5 for you and 7.5 for me.

Regarding moral justification of the fund ,i wouldn't want you to consider it haramful. If you had been the victim, Certainly you wouldn't be happy having your hard earned fund shared among government as an unclaimed deposit, i believe there are aspects of life we may contribute with this fund to help the less priveledged and the needy in our society .

Furnish me with your direct telephone & Fax number for easy comminucation with you as soon as possible, and finally, please send your response to me at my other email....

Once again, I've left off the return address. But what a letter: It doesn't just appeal to greed. There are appeals to altruism (we may contribute with this fund to help the less priveledged and the needy in our society) as well as xenophobia (The owner of this account is Engr.Taha Ali William a foreigner). I'm not sure how the name "William" got in there, however; last week it was "Al-Akram Bin Abdullah an Iraqi Oil Merchant" who died in the war last year, not in 1992. (Not that I'm being critical, here, but if Taha Ali William died in 1992, who opened his account with Ms. Jones' company in 1998?) And that Laura Jones sure gets around, too: First she was only in Thailand; now she's both in Thailand and "Dakar-Senegal." One could almost wonder if Ms. Jones has two accounts she's trying to be rid of....

I hope she finds a taker for her accounts soon. Laura might think of investing some of her profits in English lessons. From her name we might assume that she was educated in English, but not much of it seems to have 'taken.' At the very least, in her travels she seems to have forgotten most of it....