Exchanges with a scam artist, part one

I received (another) e-mail the other day from one "Elton Lee," a banker who informed me that a potential relative of mine had passed away with no heir to claim his $24 million account.  Since I get really mad at people who try to steal from me, I decided to waste his time.  This and the following posts will catalogue our exchanges.

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From: Elton Lee
To: Nico
Subject: Hello Nico (Proposal)

Dear Nico,
I am Elton Lee, Head of Trade & Supply chain HSBC, Asia. A transfer of $24.5 million was deposited by our Late customers who died without declaring any next of kin before his death in 2003. My suggestion to you is to stand as the next of kin to Alfred, since you bear the same surname. We shall share in the ratio of 50% for me, 50% for you.
Elton Lee.