Epic fail

Greetings,

With due respect please Permit me to inform you of my desire of going into
business relationship with you.

I am Kevin Moore the only son of late Mr. Joseph Moore, My father was a
very wealthy cocoa merchant in Ivory Coast, my father was poisoned to
death by his business associates on the first of October 2007 on their
outing for a business trip.

My mother died when I was a baby and since then my father took me so
special. Before the death of my father on the First of October 2007 in a
private hospital here in Ivory Coast he secretly called me on his bed side
and told me that he has the sum of Sixteen Million United State Dollars.
US(16.m) left in fixed /suspense account in one of the prime bank here in
Ivory Coast that he used my name as his only son for the next of Kin in
Depositing of the money.

He told me that I should seek for a foreign partner in a country of my
choice where i will transfer this money into and use it for investment
purpose such as real estate management or hotel management.
I am honourably seeking your assistance in the following ways:

(1) To provide a bank account in which this money would be transferred into .
(2) To serve as a guardian of this fund since I am only 21 years old.
(3) To make arrangement for me to come over to your country to further my
education and to secure a resident permit in your country.

Moreover, I am willing to offer you 20% of the total sum as compensation
for your effort/input after the successful transfer of this fund into your
nominated account overseas.

All the necessary arrangement has been made at the bank where my late
father deposited this money and the Director of the bank told me that as
soon as an account of my choice is forwarded to their bank that they will
transfer this fund into my destination.

Please reply immediately for us to proceed in this transaction which I
believed that in few days you shall call me for good news that you have
confirm my money in an account which you will provide to the bank where my
inheritance was deposited into.

Furthermore, you indicate your options towards assisting me as I believed
that this transaction would be concluded within three (3) days you signify
interest to assist me.

Anticipating to hear your voice immediately.
Thanks and God bless you.
Best regards,

Kevin Moore.