How fortunate it is to be a Palmer! Or unfortunate to be a spam target!

I would be a trillionaire three times over considering how many of these I've gotten so far:

"Adepeters Chambers & Associates,Legal Practitioner & Public Notaries102 Victoria GardenIkoyi-Lagos.Nigeria,

TO WHOM IT MAY CONCERN
Dear Palmer, I am Barrister Adewole Peters, Solicitor. I am thePersonal Attorney to Mr Thomas Palmer, a national of your country, who used to work with shell development company in Nigeria.On the 2nd of may 1999, my client, his wife And their three children were involved in acar accident along Sagbama Express Road. All occupants of the vehicle unfortunately lost there lives. Since then I have made several enquiries to your embassy tolocate any of my clients extended relatives, this hasalso proved unsuccessful. After these several unsuccessful attempts, I decided to trace his relatives over the Internet, to locate any member of his family but of no avail, hence I contacted you. I have contacted you to assist in repartrating the money that belong to my client before they get confisicated or declared unserviceable by the bank where this huge deposits were lodged. Particularly, the Bank where the deceased had an account valued at about $15 million dollars has issued me a notice to provide the next of kin or have theaccount confisicated within the next ten official working days. since i have been unsuccesfull in locating the the relatives for over 3 years now I seek your consent to present you as the next of kin of the deceased since you are from the same country and bear the same last name, so that the proceeds of this account valued at $15 million dollars can be paid to you and then you and me can share the money. 55% to meand 40% to you, while 5% should be for expenses or taxas your government may require, I have the Death certificate that can be used to backup any claim wemay make. Including Affidavit of claim that will enable stand as the next of kin. All I require is your honest cooperation to enable us see this dealt through. I guarantee that this will be executed under alegitimate arrangement that will protect you from any breach of the law. Please get in touch with me by my Private email to enable us discuss further:adepeters01@yahoo.com

Best regards, Barrister Adewole Peters."