This email with the subject "URGENT!!!" was received in one of Scamdex's honeypot email accounts on Tue, 20 Oct 2009 04:23:06 -0700 and has been classified as a Advance Fee Fraud/419 Scam.
The sender was James Marck <email@example.com>, although it may have been spoofed.
Dear Sir/Madam, Kindly accept my apologies for reaching you through this means, but I sincerely need your assistance in the transfer of USD38.5million from an Escrow account here in Nigeria to an offshore account in any part of the world. 30% of the fund has been allocated to you for your assistance. Please contact me ASAP for more details. Regards, Engr. James Marck.