treat as urgent

Dear friend,
I am Mr Mohan Das a staff of Banque Internationale du Burkina Member of United Bank for Africa (BIB/UBA) here in Burkina Faso / Ouagadougou . In my department I discover an abandoned sum of (US$18.5 Million US Dollars) in an account that belongs to one of our foreign customers who died along with his family in a plane crash.
It is therefore upon this discovery that I have decided to make this business proposal to you and release the money to you as the next of kin or relation to the deceased for the safety and subsequent disbursement since nobody is coming for it.
I agree that 40% of this money will be for you, and 10% will be set aside for expenses incurred during the business and 50% would be for me. Then after the money is been transferred into your account, I will visit your country for an investment under your kind guidance.
You have to contact my Bank directly as the real next of kin of this deceased account with next of kin application form which I will send to you immediately I hear from you.
I am waiting for your urgent response to enable us proceed further with the transfer.
Yours faithfully
Mr Mohan Das