Received the same email and here was my reply:

Mr Sallah

Thank you very much for the offer but at this time I am so rich that I have absolutely no need for any more money...heck I can't find the time to spend what I have. But, I do recommend that you consider getting the money to my good friend Tim T that lives in Shepardsville, Ky. Tim is a great guy and very trustworthy but sadly has fallen upon hard times and his credit rating is less than desirable and he is virtually broke.

Respectfully,
MSG Mills