A Variation on a Theme

So I was going through blocking domains that are hosting phishing sites when I came across this little email scam that caught my attention. In essence it's another 419 scam email, but with a different sort of twist. Instead of the more common Nigerian Barrister theme, or the American soldier in Iraq with a treasure of Saddam's gold, this one purported to be from the Chief Accountant of a large brewery, namely Amsterdam Beer. Also different in this one, the author didn't pretend to have come across this money by any legal means. He states in his scam letter that he used his position to "over invoice a contract by excess of" $49 million bucks. Wow, I think I would've noticed that kind of overcharging, but that's just me, I guess. Here's the letter:
Dear

I am the chief accountant of Amsterdam Brewing Co. Limited , and by my position, i was privileged to use my position to over invoice a contract by excess of
Forty Nine million U.S. Dollars, and what i need now is a reliable and trust worthy Foreigner whom I will work in concert with, to pull out this excess money ($49,000,000).I am not a greedy person by nature and as such we shall share the windfall on equal ratio.
I will handle all the documentation of the deal, which is risk free, while you will provide me with your company or private account where to
transfer the money into.
I am so connected, and the deal will take only 5 banking days to be conculded.This is a secret deal and must be treated as such, when you confirm your interest i will tell you the next step.
I am waiting for you reply.

www.amsterdambeer.com

Regards,

Mr.Harry Coker

Reply to: harry_coker14@yahoo.com