New take on the Nigerian scam

I don't get the Nigerian scam letters very often - maybe only a half-dozen in the last 3 or 4 years, so I'm not an expert on them. I was amused by this variant, esp the part "or we will be having to shoot you".

I didn't realize that Luxembourg was a big enemy of China, as this seems to imply.

MR WING CHING PING YING
THE FAR EASTERN AMERICAN COMPANY
1123 SOUTH MAIN STREET
CHINA

Dear Sir or Madam,

My name be Sir Wing Ching Ping Ying, and I have good business matter for you. I have client named a Mrs. Janet Cook who lives in Mongolia. She is my client but now she is dead, as she died in a plane crash over Nigeria. She left a large amount of her estate (a good sum of five hundred twenty five thousand six hundred Million Billion USD) in a bank in switzerland.

As she has no living next of kin, all of that money is currently sitting there in the vault with the dust upon it collecting. According to French law, in 5 years all of that money will be donated to Luxembourg. Being an enemy of Luxembourg, we do not want that to happen. We want you to be middle man for the taking of the money.

We want you to sign as next of kin so you will get all the money, and then you will give it to us or we will be having to shoot you. As a reward, we are willing to give you 25 per cent of the money in the bank. This is very good deal and we hope you shall consider it and response back with answer.

There will be more of the information coming in next letter. I hope to hear from the you soon.

Sincerely,
Mr. Wing Ching Ping Ying
Second Senior Co-Executive Director of The Far Eastern American Company