More Advance Fee Frauds - now from Spain

The first story about this is here.
The following letter has been brought to my attention. It follows along the same lines of rhetoric:
1. someone died,
2. money was left behind,
3. you were contacted to receive that money (or a portion thereof),
4. and now you must provide information to them to start the transaction process.

Isaac Ani
Pacific Securities SA
Autovía de Huesca,
Km. 45. Ciudad del Transporte,
C/M 50820, Pamplona
Hello,

I am contacting you to partner with me to move the sum of $18.5m. from our company, Pacific Securities SA, Madrid Spain, to an account abroad. I therefore write to ask that you quietly look for a reliable and honest person or organisation that will be capable of providing a bank account or could set up a new bank account that will
serve the purpose of receiving this fund. Even an empty account can also serve as long as honesty and integrity is adhered to till the end of the transaction and
I hope you will never let me down. As the Auditor-General, in the course of auditing, I discovered a floating fund in an account in the security company which was opened and deposited as valuables in 1990.After going through the company records and files, I discovered that :(1) No one has operated this account since 1993; (2) The owner of the account owner died without a heir, hence the money has been floating. AND IF I DO NOT REMIT THIS MONEYURGENTLY, IT WOULD BE FORFEITED FOR NOTHING.
Late Mr. George Algus, a foreigner and businessman who died since 1993 was the owner of this account. He was until his death the Managing Director of Diamond Safari (Pty) SA. No other person knows about this account and there was no known beneficiary.
My company management/board of directors had tried unsuccessfully to locate any of his foreign next of kin/ beneficiary to come up for claims of his estate and all have proved to no avail. It is because of the perceived possibility of not being able to locate any of his next of kin (he had no wife nor children according to his records here), that the Management of my company under the influence of her Chairman and most Members of the Board, are of the opinion that the fund may be declared unclaimable.
In this regard, my trusted Deputy and I resolved to have you stand in as the next of kin to Late George Algus so that the fund will be released and paid into your account or such account that may be provided by you as the beneficiary/next-of-kin of the Fund. All documents and proofs to enable us get this fund have been carefullyworked out.
In addition,, we have secured from the probate registry, an order of MANDAMUS empowering us to locate any of the deceased's beneficiaries and more so, I am assuring you that this transaction is 100% Risk Free. I will require your urgent reply so that I shall arrange to make the name of the beneficiary in your favour both in our company and also with the Probate Registry in the Department of Justice.
Kindly forward your telephone; fax numbers and bank account details that will be used to transfer this money. I am ready to give you 25% of the total sum for assisting me. I look forward to your prompt reply through my confidential email:isaac2003@earthling.net for security reasons.
Best Regards
Isaac Ani
Reply to:isaac2003@earthling.net

I didn't know there was an earthling.net account in existence. I thought it looked too much like earthlink.net. But hey - feel free to email the guy at his confidential email for security reasons if you like. Tell him you're the International Police or something. But you have to share the dialogue so we can all enjoy the humor.