This is a 419 Scam. This guy is a poor man looking to rip off. He does not have that money, he is just fucking with you. He just want you to send him money, e.g. transfer fees, legal fees, adminstration fees, whatever he can think of.

All he did was hang a “220 million” carrot out there, and make you empty your bank account, into HIS bank account.

From: mr. Frank <mr.frank_0892@msn.com>
Subject: Dear Good one!!!
Date: Monday, June 22, 2009, 7:10 PM

Post fact 8098 Zurich
Swiss Clearing Number: 230
Postal Account: 80-2-2
SWIFT: UBSW CH ZH 80A         
Web site: www.ubs.com
      Dear Good one!!!
am an investment consultant working with Bank UBS AG Zurich at their
offshore department Zurich Switzerland. I will be happy to work this
deal out with you if you have a corporate or personal Bank Account and
if you are capable to keep TOP SECRET. I need strong Assurance that you
will never let me down, if I transfer this money to your account.
one of our periodic auditing I discovered a dormant accounts with
holding balance of US$ 232,000.000.00 {Two hundred and Thirty Two
million US Dollars only} Sometimes a person will open a bank account,
deposit money, and then disappear into the tin air. Banks are not
always able to find out what has become of these silent customers, or
to know whether they should follow up on requests from people who claim
to be heirs to the accounts. The main problem is that the customer
resides abroad and, due to bank secrecy, the bank cannot
notices in the international press to locate the depositaries. This has
led the majority of Swiss banks to refrain from opening small-deposit
accounts for foreign customers; for fear that they will forget that the
account exists. It has happened in the past, however, that customers
pass away and their heirs can neither prove the death, nor their heir
ship. This was a frequent occurrence during the wartime periods, and
the banks have now set up a simple, rapid resolution procedure
operating to their customers’ advantage. Dormant assets are defined as
any assets deposited with a bank (i.e. an
account, a custody account
or a safety-deposit box) for which there has been no contact with the
customer in the bank’s files for the last ten years or more. If you
believe you have claim to a Swiss bank account for which the holder
(e.g. an ancestor) has not been in contact with the bank for over ten
years, there is a fairly simple procedure to follow, depending on the
date the account was opened this account has not been operated for the
past years. As at this moment, I am constrained to issue more details
about this business until your response is received. If you are not
familiar with Swiss Dormant Accounts and profile, please take a moment
of your very busy schedules to read about Swiss dormant accounts:
you know that you are capable to handle large or small amount on trust
and can keep secret and ready to take 40% of any amount I transfer to
your account from the dormant account and I will take 60%, send the
following information by return mail:
Beneficiary Bank name…?
Bank address………………?
Account no…………………?
Swift code………………..?
Account name……………..?
Beneficiary address………..?
Your phone no…………….?
Your Occupation?
me more about yourself, while I look forward to receive the above
Information. I want to re-assure you that this business is risk free
and you can send an empty account to receive the funds, provided that
the account is capable to receive incoming funds. Contact me urgently
via email privately for further details:(mr.frank_donald2009@hotmail.com
Thank you for your time and attention.
Warmest regards
Mr.Frank donald.