They finally got around to using the Japanese Tsunami as an excuse:

VERY CRUCIAL

Actually, I know that this message would come to you as a surprise since we do
not know each other before. I am Mr.Gerry Mallon of the above
mentioned bank in United Kingdom,am an executive of the Bank.

There is an account opened in my bank many years ago,and the owner of
the said account was a Late foreign business man who died in the
unfortunate Earthquake Tsunami that occurred in Japan in 2011 without relatives
nor next of kin to stand as a claim or beneficiary to his
money, and the amount involve is THIRTY FOUR MILLION FIVE HUNDRED THOUSAND UNITED STATES
DOLLARS($34,500.000.00) ONLY.
No other person/persons know about this account or anything concerning it, the account has no other
beneficiary.
Nevertheless,I have been managing the account until his death to this moment.

I am only contacting you because you bear the same surname name with
the late owner of the funds, secondly, this money cannot be approved
to a local account here, but can only be approved to any foreign
beneficiary because the original owner of the account was a foreigner.

I will use my position and influence to effect legal approvals and
onward transfer of this money to your account with appropriate
clearance forms of the ministries and foreign exchange departments.
With my position in the bank, this transaction will take us 5 banking
days to complete.
At the conclusion of this transaction, you will be given 40% of the
total amount,while 60% will be for me.
Note that with my position in the bank, this transaction can only take us 5
to 6 banking days to complete.
As soon as the money is transferred to your account, I will take a sabbatical leave to meet
you for sharing and investment.

I wait your urgent response.
Yours Sincerely,
Mr.Gerry