I got an spam about money, how do I response?

Thanks for your swift response.I will formally introduce myself to you because I had to disguise on my Linkedin profile for security reasons. My name is Ms Bethy Tam and I am currently the Chief Operating Officer(COO),Standard Chartered Bank (Hong Kong) Limited. I am sorry to have encroached into your privacy in this manner, however without delays; I will immediately proceed with the details of the proposal as said in my introductory Email to you.

I would respectfully request that you keep the contents of this mail confidential and also respect the integrity of the information that you are coming across as a result of this mail. I contacted you privately and as such no one is aware of this communication thus the reason why I had us communicate strictly via our private email.

I am the personal accountant to one (Late Mr Richard) a foreign contractor with China National Offshore Oil Corporation(CNOOC) who has an investment account with my bank. Unfortunately, my client died along with his nuclear family in France while on sabbatical in the summer of 2008, may their soul rest in peace. He died without leaving a Will. Several efforts were made to find his extended family through his embassy without success.

I received a notice last week to provide the next of kin of my late client been his personal accountant or the account risk been transferred to the government (es-cheat) in 14 days time. I am contacting you to assist me in repatriating the funds left behind by my late client.

This claim will be executed without breaching any Hong Kong laws and success is guaranteed if we co-operate on this. The bank will release the account to you because my recommendation of you as the next of kin.

I am a religious woman and I cannot lie; I expect the same from you. The amount involved is $22,500,000:00 USD (Twenty Two Million Five Hundred Thousand United States Dollars); I propose we share the proceeds 50/50, I think this is fair.

I will give you all the necessary information about this deal when I get your response. I am contacting you to assist me because you have same surname/last name with my late client.

I anticipate your cooperation. Treat this proposal with utmost confidentially and urgency for a 100% success.Do not take undue advantage of the trust I have bestowed in you.

My position as the Chief Operating Officer(COO),Standard Chartered Bank (Hong Kong) Limited guarantees the successful execution of this transaction. If you find yourself able to work with me, I urge you to indicate to that effect. Once again, Do observe utmost confidentiality and be rest assured that this transaction would be profitable for both of us. For more information about me,please visit the websites below:

http://bschool.cuhk.edu.hk/index.ph...

http://chamber.org.hk/en/...

http://asianfinancialforum.com/aff2... . Please note that a quick response from you will be highly appreciated.

Regards,

Ms. Bethy Tam