Hello, 
I am contacting you regarding a transaction of mutual benefit, I am an Auditor who managed a client's account that passed away many years ago with same last name as yours, he passed away without any known relative. 
We can work together mutually to process and receive the funds, let me know if you wish to know more about my proposal and I shall provide you with more information. 
 
Regards, 
Mr John Wang 
johnwang@kowloonhongkongasia.com